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

 

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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.

Individual Session

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

Author(s): Damian Preshaw CTA

Details

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

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Anti-avoidance Transfer pricing International tax & business 2018

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