The Australian Taxation Office (ATO) has announced that is has finalized Practical Compliance Guideline (PCG) 2024/1 - Intangibles migration arrangements. --- Intangibles migration arrangements - finalised PCG We've finalised PCG 2024/1 – Intangibles migration arrangements having regard to the feedback received in consultation. Published 16 January 2024 Practical Compliance Guideline PCG 2024/1 Intangibles migration arrangements has been finalised and published. The PCG was previously released in draft as PCG 2021/D4 and PCG 2023/D2 Intangibles arrangements. The PCG sets out our compliance approach to, and helps taxpayers to self-assess, the tax risks associated with certain cross-border related party intangibles arrangements involving:...