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Practical application of the diverted profits tax provisions presentation

Published on 19 Sep 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background to BEPS
  • overview of DPT
  • overview of key practical points
  • what is a ‘tax benefit’?
  • Commissioner’s discretion
  • sufficient economic substance.

 

 

 

 

Author profile

Antony Faisandier
Antony is a Senior Manager at PwC. - Current at 25 June 2018
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This was presented at International Masterclass 2018 .

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