Transfer pricing Income tax 2018

Transfer pricing v the diverted profits tax " Too much overlap to be safe!

Source: Victoria

Published Date: 11 Oct 2018

 

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This paper covers:

  • purpose of the DPT
  • overview of the DPT
  • the relevant taxpayer must obtain a DPT tax benefit in connection with the scheme
  • the principal purpose test " paragraph 177J(1)(b)
  • the sufficient economic substance test " s177M
  • PCG 2018/5 " DPT risk assessment framework and SES test scenarios.

Details

  • Published By: Damian Preshaw
  • Published On:11 Oct 2018
  • Took place at:Crown Conference Centre, 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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Transfer pricing Income tax 2018

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