Diverted Profits Tax and MAAL – how and when they apply and how to manage disputes paper
Published on 24 Aug 17
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- Australian revenue concerns with taxation of multinational corporations
- significant global entities (SGEs)
- diverted profits
- multinational anti avoidance law
- case study - would the DPT have applied to Chevron facts if applicable at the time?
- anticipated ATO approaches to DPT reviews
- managing risk and preparation for DPT controversy.