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In the latest cross-border debt financing guidance issued this year, the ATO has released a draft Taxation Determination outlining the Commissioner’s view that the debt and equity tax rules do not limit the operation of Australia’s transfer pricing rules.
The wrestle between transfer pricing and other provisions continues: a look at debt/equity rules in relation to cross-border debt financing
2018-12-03T16:56:28.000+11:00
2018-12-03T05:56:28.000Z
2018-12-03T05:56:28.000Z
pwc-au:taxtalk/alerts
pwc-au:taxtalk/alerts/International_Tax
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