ITAA 1997 s 815

Compendium

ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Diverted profits tax

Compendium

Transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units - ATO compliance approach

Economic advice and the Economist Practice

Mischaracterisation of activities or payments in connection with intangible assets

Non-arm's length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets

Arrangements involving interposed offshore entities to avoid interest withholding tax

Compendium

Income tax: royalties - character of payments in respect of software and intellectual property rights

ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units

ATO compliance approach to transfer pricing issues related to centralised operating models

International Transfer Pricing - Making a determination under Division 13 of Part III of the Income Tax Assessment Act 1936 and applying the Business Profits Article or Associated Enterprises Article of Australia's Double Tax Agreements.