Transfer pricing 2013

Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers

Source: New South Wales

Published Date: 16 May 2013

 

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.

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Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers?

Author(s): Jesper Solgaard , Paul Balkus

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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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