Commissioner Issues Draft Practical Compliance Guideline on Cross-Border Related-Party Financing Arrangements

Type

Journal

Author

Butler, M.; Pengelly, J.; Wang, L.

Country

Australia

Published Date

August 7, 2017

Issue

International Transfer Pricing Journal 2017 (Volume 24), No. 5

DOI

https://doi.org/10.59403/1whz81j

Document

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The authors summarize recent draft guidance issued by the Australian Tax Office for scoring the risk of cross-border related-party financing arrangements.

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Commissioner Issues Draft Practical Compliance Guideline on Cross-Border Related-Party Financing Arrangements