EYAustralian Taxation Office issues compliance guidelines on Intangibles Arrangements
|Tax Alerts, Legislation & Policy, Na ...|Australia
Executive summary
On 19 May 2021, the Australian Taxation Office (ATO) released guidance on Intangibles Arrangements with international related parties in draft Practical Compliance Guideline (PCG) 2021/D4. This represents the latest of the ATO’s transfer pricing-focused PCGs.
The PCG outlines the ATO’s compliance approach and risk factors connected with ”Intangibles Arrangements,” encompassing arr…
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