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Diverted Profits Tax: ATO Guidance

Australia - January 2 2018 Australia’s Diverted Profits Tax (DPT) came into effect on 1 July 2017. Where it applies, it imposes tax at the rate of 40% on the amount of the…

Chevron - What did we learn?

Australia, OECD - August 23 2017 The long running debt transfer pricing dispute between Chevron Australia and the Australian Taxation Office is over. The Hon Kelly O’Dwyer MP, the…

Julian Pinson, Nick Heggart.

Australia's Future Tax System?

OECD, USA - August 8 2017 If the opinion polls are to be believed, and nothing remarkable happens in the next 18 months, the ALP will win the 2019 election. That makes their…

Julian Pinson.

Related party debt Guidelines submission

Australia - July 6 2017 Cross-border related party debt is a key focus area for the Australian Taxation Office (ATO), especially as regards transfer pricing. The ATO released…

Related party debt - ATO risk ratings

Australia - May 16 2017 The tax treatment of cross-border related party debt is one of the hottest issues around. Close on the heels of the Full Federal Court's recent…

Julian Pinson.