INTERNATIONAL TAX PLAZA - Controlling interest

Details: Published: 04 February 2022

‘Controlling interest’ means an ownership interest in an entity whereby the interest holder is required, or would have been required, to consolidate the assets, liabilities, income, expenses and cash flows of the entity on a line-by-line basis, in accordance with an acceptable financial accounting standard.

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The Australian Treasury opened 2 public consultations on draft legislation to implement Pillar 2 in Australia
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