The Resource Australia: a fundamental re-write of existing rules

Australia: a fundamental re-write of existing rules

Label
Australia: a fundamental re-write of existing rules
Title
Australia: a fundamental re-write of existing rules
Creator
Subject
Language
eng
Summary
The Australian Taxation Office planned re-write of the domestic transfer pricing legislation is causing concern. This article looks at (I) the consultation process, (II) the interpretation of the arm's length principle, (III) the division 13 re-write, (IV) the tax treaty adjustments, (V) record keeping requirements/penalties, (VI) self-assessment and (VII) permanent establishment
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Hayley, A
  • Holt, B
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax treaty
  • arm's length principle
  • PE
  • documentation requirements
  • penalties
  • self-assessment
Label
Australia: a fundamental re-write of existing rules
Instantiates
Publication
Label
Australia: a fundamental re-write of existing rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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