Joseph, Anton
Arm's length conditions override actual conditions transfer pricing and debt equity rules / Anton Joseph .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Recently, the Australian Taxation Office released Taxation Determination 2019/10, containing further measures to prevent abusive tax behaviour in cross-border financing. This article discusses the implication of the determination, especially on the subject of arm's length conditions and their widespread applicability in the taxation laws of Australia.
OPERACIONES FINANCIERAS
OPERACIONES TRANSFRONTERIZAS
ELUSION FISCAL
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 6, November / December 2019, p. 430-432
Arm's length conditions override actual conditions transfer pricing and debt equity rules / Anton Joseph .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Recently, the Australian Taxation Office released Taxation Determination 2019/10, containing further measures to prevent abusive tax behaviour in cross-border financing. This article discusses the implication of the determination, especially on the subject of arm's length conditions and their widespread applicability in the taxation laws of Australia.
OPERACIONES FINANCIERAS
OPERACIONES TRANSFRONTERIZAS
ELUSION FISCAL
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 6, November / December 2019, p. 430-432