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2,090 results found

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

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