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La Mancha Group International B.V. v Commissioner of Taxation [2020] FCA 1799

TAXATION – choice of laws – cross-border merger of two foreign companies – application for declaration as to surviving company’s rights and liabilities with respect to disappearing company’s Australian taxation liabilities –foreign law applies to determine surviving company’s status – principle of universal succession applied – Commissioner of Taxation proper contradictor despite consent to declaration – declaration made

Full decision here.


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