The Resource Are multinationals well-equipped for Australia's diverted profits tax?

Are multinationals well-equipped for Australia's diverted profits tax?

Label
Are multinationals well-equipped for Australia's diverted profits tax?
Title
Are multinationals well-equipped for Australia's diverted profits tax?
Creator
Subject
Language
eng
Summary
The Draft Practical Compliance Guideline PCG 2018/D2 provides a risk assessment tool for multinationals to consider their exposure to the new Australian Taxation Office (ATO) weapon - the Diverted Profits Tax (DPT)
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 7 ; 5 p
http://library.link/vocab/creatorName
  • Spittal, I
  • Roulet, E
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • diverted profits tax
  • risk assessment
  • principal purpose test
Label
Are multinationals well-equipped for Australia's diverted profits tax?
Instantiates
Publication
Label
Are multinationals well-equipped for Australia's diverted profits tax?
Publication

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