Banking on tax: Focusing on the core issues


Banking on Tax

Focusing on the core tax issues

Banking on Tax is Deloitte's quarterly newsletter covering the core tax issues as they affect bankers. If you would like to receive this publication by email please contact us.

Issue 16 | September 2017

Reflecting uncertainty of tax treatments in financial statements

We summarise AASB Interpretation 23 Uncertainty over Income Tax Treatments.

Facilitation of tax evasion – the new UK corporate criminal offence

We provide an overview of the new UK offences for corporates that fail to prevent the facilitation of tax evasion.

South Australian major bank levy

We provide an update on the proposed South Australian major bank levy.

Unlocking capital and funding options for mutual banks

We consider APRA’s discussion paper for direct issue of Common Equity Tier 1 capital by mutual banks.

Single touch payroll – the new frontier

We provide an overview of the single touch payroll regime and discuss some implementation issues.

Banking on Tax: Issue 16 | September 2017
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