Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers recent developments in the international tax area including:
- what is the practical impact of the changes to the transfer pricing regime?
- the changes enacted and what is yet to come
- the likely changes to the way the ATO approaches transfer pricing
- thin capitalisation
- tax residence
- equity post-CGT removal of discounts.
Current at 11 October 2010
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