The Resource Country-by-country reporting : law in the making

Country-by-country reporting : law in the making

Label
Country-by-country reporting : law in the making
Title
Country-by-country reporting : law in the making
Creator
Subject
Language
eng
Summary
Legislative progress in the base erosion and profit shifting (BEPS) area has been fairly quick in Australia, culminating with the enactment of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act No. 170 of 2015 (date of assent: 11 December 2015). The author reviews the potential impact of the Act as regards transfer pricing documentation and penalties
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • CbCR
  • documentation requirements
  • penalties
  • anti-avoidance
Label
Country-by-country reporting : law in the making
Instantiates
Publication
Label
Country-by-country reporting : law in the making
Publication

Library Locations

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