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  Miscellaneous 2003

Value Shifting convention

Source: Victoria

Published Date: 12 Sep 2003

 

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It is not often that a new principle is introduced into tax law. The value shifting rules formally embeds the arms length pricing principal into domestic transactions for tax purposes. This paper explains and illustrates the impact of these important rules, covering:
- an overview of the general value shifting rules (GVSR)
- conditions for rules to apply
- exemptions from the rules
- illustrations of practical impact of GVSR and adjustments required.
Author(s)

Individual Session

Value Shifting

Author(s): John Currie
Materials from this session:

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Details

  • Published By: John Currie
  • Published On:12 Sep 2003
  • Took place at:Cumberland Resort, Lorne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2003

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