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Australia - Guidance Regarding Reconstruction of Cross-Border Transactions by the Commissioner

Country:
Australia
Author:
A. Joseph
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 2
Published:
5 February 2015
This article considers subdivision 815-B of the Income Tax Assessment Act, which was introduced in 2013, as well as Taxation Ruling TR 2014/16 on the determination of substance in cross-border transactions.
 
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