The Resource Guidance regarding reconstruction of cross-border transactions by the Commissioner

Guidance regarding reconstruction of cross-border transactions by the Commissioner

Label
Guidance regarding reconstruction of cross-border transactions by the Commissioner
Title
Guidance regarding reconstruction of cross-border transactions by the Commissioner
Creator
Subject
Language
eng
Summary
This article considers subdivision 815-B of the Income Tax Assessment Act, which was introduced in 2013, as well as Taxation Ruling TR 2014/16 on the determination of substance in cross-border transactions
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cross-border transaction
  • arm's length principle
  • substance over form
  • ruling
Label
Guidance regarding reconstruction of cross-border transactions by the Commissioner
Instantiates
Publication
Label
Guidance regarding reconstruction of cross-border transactions by the Commissioner
Publication

Library Locations

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