ITAA 1997 s 815-130

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

Compendium

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

Intangibles migration arrangements

Compendium

Approval process for the application of subsections 815-130(2) to 815-130(4) of the Income Tax Assessment Act 1997

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997

Compendium

Income tax: transfer pricing documentation and Subdivision 284-E

Compendium

Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach

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

Intangibles arrangements

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997 ?

Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997