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IBM on withholding – What it means paper

Published on 14 Sep 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • background: Legislative provisions
  • the IBM case
  • ATO guidance
  • the Icebergs.

Author profiles

Simon Thorp ATI
Simon is a Tax Partner with KPMG Sydney and has over twenty five years’ experience in working with predominantly technology, telecommunication and media companies. Simon has worked with an array of multinational businesses and now spends most of his time working with emerging Australian technology businesses globalise their operations. - Current at 04 October 2019
Click here to expand/collapse more articles by Simon THORP.
Erin Saunders CTA
Erin is a Senior Manager with KPMG. - Current at 18 July 2011

 

This was presented at International Masterclass .

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Individual sessions

Renovating the CFC and FIF regimes - Where are we at?

Author(s):  Alison RODI

Materials from this session:

IBM on withholding - What it means

Author(s):  Simon THORP,  Erin Saunders

Materials from this session:


Reportable tax positions

Author(s):  Miquel P. TIMMERS

Materials from this session:




Further details about this event:

 

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