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05 September 2019
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11 July 2019
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15 January 2019
Businesses operating in industries such as mining, oil and gas e-commerce, manufacturing, and pharmaceuticals, are constantly evolving their supply chain to become more efficient and meet the fast changing needs of their customers.
During 2014, the ATO released simplified transfer pricing record keeping options (simplified rules) so that eligible taxpayers could minimise their compliance burden in relation to transfer pricing.
The Australian Federal Parliament has passed the Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 which gives effect to Australian Country-by- Country (CbC) reporting requirements (i.e. Action 13 of the BEPS project).
The revised APA policies and procedures...