Published on 20 Jun 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
What does the next round of proposed changes to the transfer pricing legislation mean for taxpayers?
- interaction with other transfer pricing guidelines, legislation, treaties and OECD guidelines
- increase in the ATO’s ability to re-characterise and/or unwind transactions?
- similarities and differences to Part IVA
- implications for the preparation of transfer pricing documentation and penalty protection
- action steps for taxpayers.
Jesper is a Partner at Ernst and Young. Current at 25 June 2013
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