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17 Dec 099 Transfer pricing of interest payable on cross-border related party loan - PS LA 3187 (draft)

This draft ATO Practice Statement Law Administration was released on 16 December 2009 for public comment by 29 January 2010. Its title is "A practical 'rule of thumb' approach for the transfer pricing of interest payable by a taxpayer on a cross-border related party loan" and its purpose is to explain the rule of thumb approach and to guide staff in its application.

For a copy of PS LA 3187 (draft), go here


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