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Anti profit shifting measures paper

Published on 17 Aug 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • debt/equity rules
  • thin capitalisation
  • transfer pricing - Division 13 ITAA 1936.

Author profile:

John ROSS
Current at 21 November 2013 Click here to expand/collapse more articles by John ROSS.
 

 

This was presented at An Introduction to Australia’s International Taxation System .

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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