The Resource Australia: stage one of transfer pricing reforms legislated

Australia: stage one of transfer pricing reforms legislated

Label
Australia: stage one of transfer pricing reforms legislated
Title
Australia: stage one of transfer pricing reforms legislated
Creator
Subject
Language
eng
Summary
This article looks at the recently passed legislation to enact 'stage one' on the transfer pricing reform agenda, including the key changes (treaty power, OECD guidance, transitional provisions, thin capitalization interaction), the impact of the new regime (on restructures, financing arrangements and losses), and documentation
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
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • tax reform
  • tax treaty
  • thin capitalization
  • reorganization
  • documentation requirements
Label
Australia: stage one of transfer pricing reforms legislated
Instantiates
Publication
Label
Australia: stage one of transfer pricing reforms legislated
Publication

Library Locations

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