Welcome to the February edition of TaxTalk Monthly, where we share insights on significant local and global tax developments and examine the key impacts for Australian businesses.
This month we explore:
- The ATO’s continued focus on cross-border arrangements involving intangible assets
- Employee Share Trusts and the “sole activities” test under the ATO’s new guidance
- The new ATO draft ruling on work-related transport
- Guidance for sovereign immunity and superannuation funds for foreign residents exemption
