The OECD finally released its Report on Attribution of Profits to PEs in July. This presentation covers:
- so what is the ‘Authorised OECD Approach'?
- how will it fit with the ATO's guidance on attribution of profits to PEs in Australia?
- what are the important issues for Australian taxpayers to be aware of?
The Roche Case was Australia's first legal decision on a substantive transfer pricing matter since the introduction of Division 13:
- what does the decision mean for taxpayers and the ATO?
- are profit methods dead?
- what does it mean for the financial services sector?