BEPS and the diverted profits tax Anton Joseph Electrónico
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | BENEFICIOS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | AUSTRALIA
In:
International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2017/1-8 (Browse shelf) | Available | ITPJ/2017/1-8 |
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.
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