The Resource Annual review : Australia

Annual review : Australia

Label
Annual review : Australia
Title
Annual review : Australia
Creator
Subject
Language
eng
Summary
Transfer pricing continues to be at the forefront of Australia's tax agenda. This annual review looks at (I) legislative changes - transfer pricing (arm's length principle, PEs, reconstruction powers, documentation, penalties, self-assessment, amended period, thin capitalization, ATO updates), (II) legislative changes - tax transparency and (III) ATO compliance activities
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
Hayley, A
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • PE
  • documentation requirements
  • tax authorities
  • penalties
  • thin capitalization
Label
Annual review : Australia
Publication

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