Anti-avoidance Income tax 2015

Part IVA and profit shifting

Source: Victoria

Published Date: 8 Oct 2015

 

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This paper covers:

  • profit shifting by multinational enterprises
  • Part IVA of the Income Tax Assessment Act 1936
  • Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013
  • Tax Laws Amendment (Tax Integrity Multinational Anti-avoidance Law) Bill 2015
  • profit shifting and Part IVA.

Individual Session

Part IVA and profit shifting

Author(s): Greg Davies
Materials from this session:

Details

  • Published By: Greg Davies
  • Published On:8 Oct 2015
  • Took place at:Park Hyatt, Melbourne

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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Anti-avoidance Income tax 2015

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