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Transfer pricing aspects of business restructurings.

Publication date: 11 Mar 13 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 19 No 1 Jan/Feb 2013

Pages: 38-43

Abstract:

Business restructurings are increasingly common amongst multinational companies but due to the effect such restructurings can have on a company's taxability, tax authorities have increased their scrutiny of such events. The authors provide an overview of the situation in Australia.

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Author profiles

Jessica Pengelly
- Current at 13 July 2011
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Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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