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  Miscellaneous 2003

Value Shifting

Source: Victoria

Published Date: 12 Sep 2003

 
It is not often that a new principle is introduced into tax law. The value shifting rules formally embeds the arms length pricing principal into domestic transactions for tax purposes. This presentation explains and illustrates the impact of these important rules, covering:
- an overview of the general value shifting rules (GVSR)
- conditions for rules to apply
- exemptions from the rules
- illustrations of practical impact of GVSR and adjustments required.

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Author(s)

Individual Session

Value Shifting

Author(s): John Currie CTA
Materials from this session:

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Details

  • Published By: John Currie CTA
  • Published On:12 Sep 2003
  • Took place at:Cumberland Resort, Lorne

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