The ATO released the Draft Practical Compliance Guideline PCG 2018/D8. Transfer pricing arrangements have been one of the ATO’s focal points in recent years due to the increasing number of multinationals operating in A ...
ISO 31000 is a suite of standards relating to risk management created by the international organisation for standardisation. The purpose of 31000 is to provide principles and guidelines on risk management and was first c ...
Further to the OECD’s Base Erosion and Profit Shifting (BEPS) project, an action item was identified in relation to hybrid mismatches.
What are hybrid mismatches?
Hybrid mismatches are essentially arrangements where ...
Author: Sara Britt
The Supreme Court’s landmark decision in South Dakota v. Wayfair, et al. on June 21, 2018, spoke for the states when it overruled the “physical presence” standard long held in Quill Corp. v. Nor ...
On October 19, 2018, the Department of Treasury and Internal Revenue Service (“IRS”) issued initial proposed regulations,1 a Revenue Ruling,2 and draft Form 89963 and instructions for investments in qualified opportu ...
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