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Australia - Taxpayer Alert on Thin Capitalization and Internally Generated Intangibles

Country:
Australia
Author:
A. Joseph
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 5
Published:
18 August 2016
The Australian Taxation Office has issued Taxpayer Alert TA 2016/1 concerning entities inappropriately recognizing and revaluing intangible assets for thin capitalization purposes.
 
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