This presentation covers:
- overview of Subdivision 815-B
- reconstruction under Subdivision 815-B
- Chevron case study
- seeking certainty
- emerging compliance trends.
maintenance
Anti-avoidance
Thin capitalisation
Transfer pricing
Transfer pricing "reconstruction" provisions: Recharacterising, repricing or reimagining
Source: QLD
Published Date: 27 Aug 2015
Individual Session
The transfer pricing "reconstruction" provisions: Recharacterising, repricing or reimagining
Author(s):
Ben Lannan
,
Dritton Xhemajlaj
Materials from this
session:
Details
- Published By: Dritton Xhemajlaj, Ben Lannan
- Published On:27 Aug 2015
- Took place at:Brisbane Marriott Hotel, Brisbane
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.
Tags
Anti-avoidance
Thin capitalisation
Transfer pricing
Income tax
2015
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