The Australian Taxation Office (ATO) has published guidance on various international transactions that attract the ATO's attention. The transactions include: Related party financing Cross-border financing arrangements involving non-arm's length terms or conditions attract our attention. Intangible assets for privately owned and wealthy groups International arrangements that don't recognise or incorrectly characterise intangible assets attract our attention. Controlled foreign entities for privately owned and wealthy groups Australian entities who fail to report or incorrectly report attributable foreign income attract our attention. Thin capitalisation for privately owned and wealthy groups Entities that do not comply with or incorrectly apply the thin capitalisation...