Joseph, Anton
Arm’s length debt test Australian Tax Office issues guidance electrónico / Anton Joseph .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In its continued effort to provide information, the Australian Taxation Office has issued significant guidance on determining the arm’s length debt amount in the form of a ruling and guideline. Relevant taxpayers are well advised to follow them in order to avoid any inadvertent pitfalls into any of the unwelcome risk zones highlighted in the guideline.
DEUDA TRIBUTARIA
PRINCIPIO DE PLENA COMPETENCIA
PRECIOS DE TRANSFERENCIA
AUSTRALIA
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021
Arm’s length debt test Australian Tax Office issues guidance electrónico / Anton Joseph .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In its continued effort to provide information, the Australian Taxation Office has issued significant guidance on determining the arm’s length debt amount in the form of a ruling and guideline. Relevant taxpayers are well advised to follow them in order to avoid any inadvertent pitfalls into any of the unwelcome risk zones highlighted in the guideline.
DEUDA TRIBUTARIA
PRINCIPIO DE PLENA COMPETENCIA
PRECIOS DE TRANSFERENCIA
AUSTRALIA
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021