Published on 17 Oct 2012
| Took place at Four Seasons
This seminar, presented by leading international tax experts, offered an insight on the recent international tax changes. The day comprised of in-depth discussions of the business impacts of recent developments through case studies and practical insights.
This event was a must for anyone dealing with cross-border transactions or with a serious interest in international tax. This masterclass was intended for Tax Directors and Managers in corporates, advisors and structured finance professionals.
Topics covered included:
A stocktake of announced but unlegislated measures
Practical Implications and considerations arising from changes to the transfer pricing regime
The implications and consequences of Related Party Debt
What the ATO is doing in the area of exchange of and access to information in the LBI Market – what the taxpayer can expect
Part IVA & International Transactions
The Residence of Companies and Trusts revisited
The cross border/international aspects of the new R&D regime.
Get a 20% discount when you buy all the items from this event.
This paper provides an update on government ‘unfinished business’ with a focus on international issues. Most importantly, it provides some guidance on making decisions or advising clients in our current environment of announced government policy that has stalled and unknown retrospective legislative amendments.
This paper will:
identify key announcements; and
consider strategies for dealing with the uncertainties that these announcements cause.
Practical implications arising from changes to the Australian transfer pricing legislation
Author(s): Paul BALKUS
The current and proposed changes to the transfer pricing legislation have potentially significant implications for many taxpayers that will need to be addressed. This presentation provides an overview of the background and drivers for the legislative changes as well as the practical implications and actions that may be required by taxpayers.
The presentation covers:
background and drivers for change in the Australian transfer pricing legislation
implications for historical and future transfer pricing positions
taxpayer profiles and "trigger transactions" impacted by the legislative changes
treaty partner considerations
transfer pricing documentation and disclosure requirements.
A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.
This paper covers:
background of the taxation of living away from home fringe benefits
rationale for changes
summary of changes
what does this mean for employees and employers? .