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Australia releases dividend washing integrity changes exposure draft legislation for comment [TAX ALERT]

Australia releases dividend washing integrity changes exposure draft legislation for comment [TAX ALERT]

April 16, 2014. Tags: , , ,

Australia’s Treasury released exposure draft legislation (ED), together with accompanying explanatory materials, on 24 March 2014 concerning the previously announced proposals to amend the income …

Australia releases Investment Manager Regime Final Element 3 Exposure Draft with submissions due 14 February 2014 [TAX ALERT]

Australia releases Investment Manager Regime Final Element 3 Exposure Draft with submissions due 14 February 2014 [TAX ALERT]

February 24, 2014. Tags: , , ,

On 31 January 2014, the Australian Government released the third Exposure Draft (ED) law to implement the final stage on an Australian Investment Manager regime …

EY Taxinsight Chris Jordan

Interview: Chris Jordan — Tax Commissioner, Australia

February 18, 2014. Tags: , ,

Chris Jordan, Australia’s Commissioner of Taxation, spoke with EY´s Alf Capito, Asia-Pacific and Australia Tax Policy Leader, about his perspective of the role.

Tax reform challenges ahead in Australia

Tax reform challenges ahead in Australia

December 30, 2013. Tags: , , , , ,

How will the agenda of Australia’s new Coalition government impact your business? Learn about key tax reform issues.

Australia’s issues plan for tax announcements backlog [TAX ALERT]

Australia’s issues plan for tax announcements backlog [TAX ALERT]

December 17, 2013. Tags: ,

On 6 November 2013, Australia’s Government announced its plans to address the extensive backlog of Australia’s previous tax and superannuation policy decisions which had been …

Australia: ATO rules on permanent establishments without carrying on a business

Australia: ATO rules on permanent establishments without carrying on a business

December 17, 2013. Tags: , ,

The Australian Taxation Office (ATO) released for comment Draft Taxation Ruling TR 2013/D8 that states that having a permanent establishment does not necessarily mean that …

Asia Region Funds Passport Pilot; opportunities for Australian asset managers and diversification [TAX ALERT]

Asia Region Funds Passport Pilot; opportunities for Australian asset managers and diversification [TAX ALERT]

October 10, 2013. Tags: , , ,

On 20 September 2013, Australia signed a joint Statement of Intent with Korea, Singapore and New Zealand to develop an ”Asia Region Funds Passport” (the …

Australia: Authorities target base erosion and profit shifting

Australia: Authorities target base erosion and profit shifting

September 24, 2013. Tags: , , ,

Substantial changes to Australia’s tax regime are being implemented quickly. Here’s what you need to know.

Australian Federal Court grants summary judgment against taxpayer in LILO financing structure based on GAAR [TAX ALERT]

Australian Federal Court grants summary judgment against taxpayer in LILO financing structure based on GAAR [TAX ALERT]

September 23, 2013. Tags: ,

In a case that should be of key interest to parties involved in cross-border asset leasing, Australia’s Federal Court has granted the Commissioner’s application for …

Chile – Australia Double Taxation Convention is enacted [TAX ALERT]

Chile – Australia Double Taxation Convention is enacted [TAX ALERT]

September 11, 2013. Tags: , ,

On 23 July 2013, the Convention between the Republic of Chile and Australia for the Avoidance of Double Taxation (the Treaty) was published in Chile’s …

Australia issues new transfer pricing rules to combat profit shifting [TAX ALERT]

Australia issues new transfer pricing rules to combat profit shifting [TAX ALERT]

August 7, 2013. Tags: ,

Australia’s new transfer pricing rules have passed Parliament, signaling an important new chapter for multinational companies with related party dealings in Australia. Further details are available …

Australia issues 2013/14 Federal Budget [TAX ALERT]

Australia issues 2013/14 Federal Budget [TAX ALERT]

July 24, 2013. Tags: ,

On 14 May 2013, the Australian Government issued its 2013/14 Federal Budget (the Budget). The Budget sets a deficit of AU$18b, with a surplus not expected …

Australia: changes to transfer pricing, GAAR enacted

Australia: changes to transfer pricing, GAAR enacted

July 8, 2013. Tags: , , ,

The bill implementing extensive changes to Australia’s transfer pricing rules and the general anti-avoidance provision (GAAR) received Royal Assent and became law on 2 July …

Australia issues customs practice statement on transfer pricing [TAX ALERT]

Australia issues customs practice statement on transfer pricing [TAX ALERT]

May 29, 2013. Tags: ,

The Australian Customs and Border Protection Service (Customs) has published Practice Statement B_IND08 “Valuation — Transfer Pricing Policy” to provide guidance for Customs staff and …

New Zealand: officials’ update report on taxation of multinationals

New Zealand: officials’ update report on taxation of multinationals

April 23, 2013. Tags: , , , , , , ,

On 18 April 2013, the Minister of Revenue released an officials’ report giving an update on the actions being undertaken to combat multinational companies paying …

A review of Australia’s new anti-avoidance rules [TAX ALERT]

A review of Australia’s new anti-avoidance rules [TAX ALERT]

March 20, 2013. Tags: , ,

The Australian Government has re-engineered the transfer pricing law for international business transactions and adjusted the general ant avoidance rule (Part IVA, Australia’s GAAR). The …

The impact of Australia’s new transfer pricing rules [TAX ALERT]

The impact of Australia’s new transfer pricing rules [TAX ALERT]

March 13, 2013. Tags: ,

The Australian Government has re-engineered the transfer pricing law for international business transactions and adjusted the general antiavoidance rule (Part IVA, Australia’s GAAR). The Tax Laws …

Business tax reform in Australia

Business tax reform in Australia

January 4, 2013. Tags: , , , ,

Australia recently formed the Business Tax Working Group to focus on reducing taxes on new investments to encourage Australian businesses to undertake more entrepreneurial activities.

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