ITAA 1997 s 815-B

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

Income tax - the use of internal derivatives by multinational banks

Compendium

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Transfer pricing adjustments with potential customs implications

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

Compendium

Income tax: transfer pricing documentation and Subdivision 284-E

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

Interim arrangements in response to the Multinational Anti Avoidance Law (MAAL)

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities

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

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

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

Income tax: transfer pricing: documentation requirements