| 000 | 01164nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143684 _d143684 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210304114420.0 | ||
| 007 | ta | ||
| 008 | 210304t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 0 |
_aArm’s length debt test _helectrónico _bAustralian Tax Office issues guidance _c Anton Joseph |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_942651 _aDEUDA TRIBUTARIA |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9164424 _oITPJ/2021/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, Issue 1, 2021 |
|
| 942 | _cRE | ||