This paper covers:
- analysis of Sharpcan
- relevance and comparison against recent and seminal capital / revenue cases
- future landscape of capital/revenue analysis.
Source: Victoria
Published Date: 15 Oct 2020
This paper covers:
More by Dioni Perera
Reconstruction or recharacterisation under transfer pricing - arguments for and against - Audio 15 Dec 2021
Reconstruction or recharacterisation under transfer pricing - arguments for and against - Video 18 Oct 2021
Capital or Revenue - Implications of the counterfactual - Audio 13 Jan 2021
Capital or Revenue - Implications of the counterfactual - Presentation 15 Oct 2020
Capital or Revenue - Implications of the counterfactual - Video 15 Oct 2020
R&D disputes - Paper 12 Nov 2019
Individual Session
Details
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.
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