This presentation covers:
- why this issue is important
- the evolution of ATO thinking
- the implications for planning and pricing of intercompany funding arrangements
- whether further guidance can be expected.
Source: New South Wales
Published Date: 1 Nov 2007
This presentation covers:
More by Paul Balkus
ATO rulings on new transfer pricing legislation - Presentation 22 May 2014
ATO rulings on new transfer pricing legislation: What are the practical implications for taxpayers' compliance and reporting obligations? - Paper 22 May 2014
Will your current approach to transer pricing compliance meet the new legislative requirements? - Presentation 26 Mar 2014
Will your current approach to transfer pricing compliance meet the new legislative requirements? - Paper 26 Mar 2014
Transfer pricing legislation reform - tranche 2: What does it mean for taxpayers? - Journal 01 Aug 2013
Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers? - Paper 20 Jun 2013
Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers - Presentation 16 May 2013
Practical implications arising from changes in the Australian transfer pricing legislation - Presentation 17 Oct 2012
Key developments in the taxation of business profits from a transfer pricing perspective - Paper 19 May 2011
Key developments in transfer pricing - Presentation 19 May 2011
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