Joseph, Anton
BEPS and the diverted profits tax Electrónico / Anton Joseph .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The author examines the Australian position towards multinational enterprises which assert that they do not have a permanent establishment in Australia and therefore are not subject to tax in Australia on their income derived by supplying goods and services to customers in Australia. The newly proposed diverted profits tax and its potential application are also considered.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
AUSTRALIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016
BEPS and the diverted profits tax Electrónico / Anton Joseph .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The author examines the Australian position towards multinational enterprises which assert that they do not have a permanent establishment in Australia and therefore are not subject to tax in Australia on their income derived by supplying goods and services to customers in Australia. The newly proposed diverted profits tax and its potential application are also considered.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
AUSTRALIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016