Guidance Regarding Reconstruction of Cross-Border Transactions by the Commissioner

Journal
Joseph, A.
Australia
International Transfer Pricing Journal 2015 (Volume 22), No. 2
PriceUSD 45

This article considers subdivision 815-B of the Income Tax Assessment Act, which was introduced in 2013, as well as Taxation Ruling TR 2014/16 on the determination of substance in cross-border transactions.