Australia - Commissioner Issues Draft Practical Compliance Guideline on Cross-Border Related-Party Financing Arrangements
- M.St.J.R. Butler; J. Pengelly; L. Wang
- International Transfer Pricing Journal, 2017 (Volume 24), No 5
- 7 August 2017
The authors summarize recent draft guidance issued by the Australian Tax Office for scoring the risk of cross-border related-party financing arrangements.