Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Anti-avoidance Transfer pricing International tax & business

Correct characterisation and reconstruction under Subdivision 815-B and Part IVA

Source: New South Wales

Published Date: 8 Aug 2018

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This paper covers:

  • the most frequent areas where international related party dealings are being challenged by the ATO in transfer pricing cases
  • how Subdivision 815-B and recent changes to the OECD's transfer pricing guidelines address the characterisation and reconstruction of international related party dealings
  • in the planning phase and post implementation, what steps companies should be taking to document and support their tax governance.
Author(s)

Individual Session

Correct characterisation and reconstruction under Subdivision 815-B and Part IVA

Author(s): Damian Preshaw CTA
Materials from this session:

Download

Details

  • Published By: Damian Preshaw CTA
  • Published On:8 Aug 2018
  • Took place at:Four Seasons Hotel Sydney, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Anti-avoidance Transfer pricing International tax & business 2018

Share this page