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Glencore Transfer Pricing Decision

Australia, OECD - September 17 2019 The Australian Taxation Office (ATO) has been arguing that Australia’s transfer pricing rules include a broad power to reconstruct transactions with...

Julian Pinson, Cameron Blackwood, David Bond.

New corporate residence rules?

Australia - August 29 2019 The residence of corporate entities has not been an especially contentious part of Australian tax law. If the entity was classified as a non-resident...

Julian Pinson, Cameron Blackwood.

Tax Rules for the CCIV Regime

Australia - February 15 2019 Treasury has taken another step in the protracted project to create a new tax-transparent vehicle for holding passive investments with the release of...

Manuel Makas, Chris Colley.

Accruing Interest and Unpaid Withholding Tax

Australia - January 17 2019 The ATO has released a Taxpayer Alert (‘TA’) dealing with the interaction between the deduction being claimed for accruing (but...

Julian Pinson.

Capital gain versus revenue gain, again

Australia - December 17 2018 For people from NSW, any case that involves former Resources Minister Ian Macdonald, the ICAC and a coal mine in Doyles Creek will come with a lot of...

Andrew White, Tina Huang.