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Treasury review of the petroleum resource rent tax gas transfer pricing arrangements Diane Kraal

By: Kraal, Diane.
Material type: ArticleArticlePublisher: 2021Subject(s): GAS NATURAL | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | AUSTRALIA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 2, 2021, p. 161-186Summary: Treasury has been directed to review the petroleum resource rent tax (PRRT) gas transfer pricing arrangements. Central to the process is a 2019 Treasury consultation paper that contains gas transfer pricing questions, and targeted to gain responses from a range of stakeholders. Issues raised in the public submissions to the Treasury consultation are considered, and include responses to Treasury questions about the underlying principles of the gas pricing mechanism.
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Resumen.

Treasury has been directed to review the petroleum resource rent tax (PRRT) gas transfer pricing arrangements. Central to the process is a 2019 Treasury consultation paper that contains gas transfer pricing questions, and targeted to gain responses from a range of stakeholders. Issues raised in the public submissions to the Treasury consultation are considered, and include responses to Treasury questions about the underlying principles of the gas pricing mechanism.

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