Arm’s length debt test electrónico Australian Tax Office issues guidance Anton Joseph
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2021Subject(s): DEUDA TRIBUTARIA | PRINCIPIO DE PLENA COMPETENCIA | PRECIOS DE TRANSFERENCIA | AUSTRALIA
In:
International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/1-4 (Browse shelf) | Available | ITPJ/2021/1-4 |
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.
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