The Resource Australia : retrospective operation of law reforms

Australia : retrospective operation of law reforms

Label
Australia : retrospective operation of law reforms
Title
Australia : retrospective operation of law reforms
Creator
Subject
Language
  • eng
  • eng
Summary
On 8 September 2012, amendments to Australia's transfer pricing laws were made that affect income years commencing on or after 1 July 2004. This article examines whether subdivision 815-A is retrospective law, if Parliament does have the power to make retrospective law, and the risk of retrospective tax law
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Milner, C
  • Egan, K
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • retroactivity
  • tax treaty
Label
Australia : retrospective operation of law reforms
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/T/TPIJ/7_18-19.zip
Publication
Note
20131206

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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