Australia - Thin Capitalization Ratios Come under Scrutiny
- A. Joseph
- International Transfer Pricing Journal, 2013 (Volume 20), No 6
- 25 October 2013
This article considers changes made to transfer pricing rules by the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act No. 101 of 2013, as well as announced government intentions to change applicable thin capitalization ratios.