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Arm's length conditions override actual conditions transfer pricing and debt equity rules Anton Joseph

By: Joseph, Anton .

Material type: Article

ArticlePublisher: 2019Subject(s): OPERACIONES FINANCIERAS

| OPERACIONES TRANSFRONTERIZAS

| ELUSION FISCAL

| PRECIOS DE TRANSFERENCIA

| PRINCIPIO DE PLENA COMPETENCIA

In: International Transfer Pricing Journal v. 26, n. 6, November / December 2019, p. 430-432Summary: 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.

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Recursos electrónicos	IEF	IEF	ITPJ/2019/6-6 (Browse shelf)	Available		ITPJ/2019/6-6

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Previous	ITPJ/2019/6-3 Pricing intercompany financial transactions	ITPJ/2019/6-4 Transfer pricing aspects of transactions with marketing intangibles in a post-BEPS world	ITPJ/2019/6-5 Location - specific advantages and transfer pricing	ITPJ/2019/6-6 Arm's length conditions override actual conditions	ITPJ/2019/6-7 Challenges to Brazilian transfer pricing rules upon accession to the OECD	ITPJ/2020/1 International Transfer Pricing Journal	ITPJ/2020/1-1 Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action	Next

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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.

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Arm's length conditions override actual conditions transfer pricing and debt equity rules Anton Joseph

By: Joseph, Anton.

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By: Joseph, Anton .