BKM504000 - The Code commitments 鈥� tax planning: contents

  1. BKM504050
    Introduction
  2. BKM504100
    The 鈥渋ntentions of Parliament鈥�
  3. BKM504150
    Background
  4. BKM504200
    Methodology
  5. BKM504250
    Supporting genuine commercial activity
  6. BKM504300
    Tax results for the bank
  7. BKM504350
    Are the tax consequences of the proposed transaction inconsistent with the underlying economic consequences?
  8. BKM504400
    The Legislation
  9. BKM504450
    Established Practice
  10. BKM504500
    Reasonable belief test
  11. BKM504550
    Code approaches
  12. BKM504600
    Is the transaction within the GAAR?
  13. BKM504650
    Technical challenge and legislative change
  14. BKM504700
    Purpose tests
  15. BKM504750
    Examples
  16. BKM504800
    Promotion
  17. BKM504850
    Remuneration packages and the meaning of 鈥減roper amounts of tax鈥�