The Resource Australia's retrospective transfer pricing law changes

Australia's retrospective transfer pricing law changes

Label
Australia's retrospective transfer pricing law changes
Title
Australia's retrospective transfer pricing law changes
Creator
Subject
Language
eng
Summary
The controversial "treaty-equivalent" transfer pricing rules announced by the Australian Government in November 2011 and released in draft in March 2012 are now before Parliament. This article provides a brief summary and a more detailed analysis of key features of the proposed changes, including retrospective application, interaction with thin cap rules, relevant OECD guidance, branch profit attribution rules, penalties, allocating determinations to particular items of income or expense, and interaction with customs duty
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Houseman, N
  • Ritchie, Z
  • Stevens, S.M
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • OECD Transfer Pricing Guidelines
  • tax treaty
  • retroactive effect
  • thin capitalization
  • penalties
Label
Australia's retrospective transfer pricing law changes
Instantiates
Publication
Label
Australia's retrospective transfer pricing law changes
Publication

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