Published on 19 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- principles for attributing profits to PEs (excluding Subdivisions 815-B and 815-C)
- practical issues in PE profit attribution
- effect of Subdivisions 815-B and 815-C of ITAA 1997
- effect of adopting the AOA
- adoption of the AOA by other countries.
Current at 22 February 2013
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