Search
Refine your search
2,090 results found
Finlaysons | Australia | 19 Sep 2019
Being a Non-Resident of Australia - What does that Really Mean?
It doesn't matter whether you live for 12 months in an apartment on the Champs-Elysées or for 6 months there and for 6 months on the Avenue Montaigne
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 19 Sep 2019
More judicial doubts about the Single Entity Rule
Our recent Riposte outlined Glencore’s success against the Commissioner in a transfer pricing dispute (Glencore Investment Pty Ltd v FCT 2019 FCA
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia, OECD | 17 Sep 2019
Glencore Transfer Pricing Decision
The Australian Taxation Office (ATO) has been arguing that Australia’s transfer pricing rules include a broad power to reconstruct transactions with
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 13 Sep 2019
International Tax Trust Morass - Again! - September 2019
About a year ago we bemoaned the morass into which our trust tax regime has fallen, including in the operation of the international tax rules. We
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 13 Sep 2019
Weekly tax highlights- 13 September 2019
The Board of Taxation has released a consultation paper in relation to its review of the operation of Australia’s corporate tax residency rules
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 10 Sep 2019
Employment taxes update - September 2019
Australian tax obligations affecting employers are always changing. This update addresses changes to legislation and case law developments affecting
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 9 Sep 2019
Weekly Tax Highlights- 30 August 2019
TD 2019D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 6 Sep 2019
Weekly tax highlights- 6 September 2019
The Federal Court has held that the price paid by a Swiss parent company to its Australian subsidiary did not breach the transfer pricing rules in
McCabe Curwood | Australia | 3 Sep 2019
The High Court rules in favour of the ATO, unlocking the gates to Paradise despite legal professional privilege claimed over corporate documents
In a recent big win for the Australian Taxation Office (ATO), the High Court decision in Glencore International AG v Commissioner of Taxation 2019
Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 29 Aug 2019
New corporate residence rules?
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
