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Australia - Clash of Rules: Thin Capitalization and Transfer Pricing

Country:
Australia
Author:
A. Joseph
Issue:
International Transfer Pricing Journal, 2010 (Volume 17), No 3
Published:
16 April 2010
This article considers the interaction of thin capitalization rules and transfer pricing rules in Australia, including the current position of the Australian Taxation Office. The potential impact of income tax treaties is also examined.
 
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