Published on 21 Sep 17
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- diverted profits tax
- key requirements
- sufficient economic substance test
- DPT consequences
- guidance products to achieve certainty
- transfer pricing benefit vs tax benefit.
Alia Lum, CTA, is a partner in KPMG’s corporate tax practice. She has over 17 years’ experience predominately in financial services and international tax both in Sydney and London. Alia has recently completed a long term secondment to the Revenue Group in the Federal Treasury and the Board of Tax Secretariat.
- Current at
07 September 2017
Nick was for the Australian Tax Office.