OrbitaxAustralia Publishes Finalized Guideline on Risk Assessment of Related Party Financing Arrangements
|Approved Changes|Australia
On 18 December 2017, the Australian Taxation Office (ATO) published the finalized Practical Compliance Guideline (PCG 2017/4) concerning the ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions. The Guideline provides a framework for taxpayer's to:
- Assess the tax risk of their related party financing arrangement …
