Country-by-Country Reporting: Law in the Making

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
International Transfer Pricing Journal 2016 (Volume 23), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Legislative progress in the BEPS area has been fairly quick in Australia, culminating with the enactment of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act No. 170 of 2015 (date of assent: 11 December 2015). The author reviews the potential impact of the Act as regards transfer pricing documentation and penalties.