Developments and new ideas in group relief framework

Journal
Author
Jasmon, A.; Shaikh, J.M.
Country
Malaysia
Published Date
Issue
Asia-Pacific Tax Bulletin 2002 (Volume 8), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors discuss the types of group relief currently available and how fairness is a key determinant for a successful regime, while suggesting improvements.