Tax litigation: you cannot win a tax case without good evidence on your side. Andrew O'Bryan and Sally Scott define 'evidence', explain how the courts use it and provide tips for running a good case.
New tax law in the Peoples Republic of China is moving away from traditional models to one offering incentives for both foreign investors and domestic taxpayers, writes Joe Yu
A new tax Bill reforms the taxation of financial arrangements. It allows for a number of methods to calculate taxable gains or losses, says Daren Yeoh.
Robert Richards looks at the circumstances where a debt could be forgiven; and a taxpayer loses out when the court rules that work experience expenses are not deductible.
Robert Richards tackles the ATO about two footballers' cases; wonders why engineers can't claim their tools; and looks at the case of a casino and its lessor.
Robert Richards CPA looks at an intricate time-sensitive case involving a resources giant, and has a clear warning for accountants not to step into the legal realm.
Division 7A: A new practice statement gives private companies the chance to fix up certain outstanding non-compliant debit loans, write Michael Parker and Andrew OBryan.
Taxing times: Robert Richards CPA looks at cases where time extensions are deemed not worthy, revenue loss versus capital gains tax loss, and looks again at winemaking issues.
Tax: Given progress on state/territory tax reform has stalled, CPA Australia's Garry Addison believes it's time the sluggish process was given a hurry-up.
Distributors who spend money on marketing and advertising foreign-owned and branded goods have been put on notice by the Australian Taxation Office, writes Paul Riley.
