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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
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Michael BUTLER
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009
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