Transfer pricing aspects of business restructurings

• Autores: Michael Bütler, Jessica Pengelly
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 1, 2013, págs. 41-49
• Idioma: inglés
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• Resumen

  • Business restructurings are increasingly common amongst multinational companies but due to the effect such restructurings can have on a company’s taxability, tax authorities have increased their scrutiny of such events. The authors provide an overview of the situation in Australia.