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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

Don’t forget the source!

Paul Sorrell and Amanda Maguire explain the necessity to identify the ‘source’ of income to determine Australia’s taxing right.
Modified date: 11/03/2015
Regulatory update
 

BEPS Action Plan: State of Play

Jenny Wong enlists 15 actions outlined in the BEPS Action Plan.
Modified date: 10/03/2015
Regulatory update
 

New and renewed APAs – the keys to success

Tony Gorgas discusses the newly introduced initial step for the advance pricing arrangement (APA) process called the Triage Review Panel.
Modified date: 1/03/2015
Regulatory update
 

ASPAC Tax Summit - insights on diversity and change

Stephen Carpenter provides brief insights on the international tax landscape from the ASPAC Tax Summit.
Modified date: 4/02/2015
Regulatory update
 

Implications of Chevron extend beyond transfer pricing

Angus Wilson highlights a case where arm’s length considerations affect transfer pricing rules.
Modified date: 20/01/2015
Regulatory update
 

Base Erosion and Profit Shifting

A series of articles, videos and commentary addressing the debate on Base Erosion and Profit Shifting (BEPS).
Modified date: 19/01/2015
Publication series
 

OECD targets base erosion via management recharges

Mark Smith describes the OECD initiative to develop transfer pricing rules to provide protection against base eroding payments.
Modified date: 15/01/2015
Regulatory update
 

Does Santa have a PE?

Tony Morganti discusses the proposed reforms for PE and enlists the key functional areas of OECD discussion draft on BEPS Action 7.
Modified date: 15/01/2015
Regulatory update
 

OECD working to fix flawed dispute resolution system

Jeremy Geale and Jeremy Capes discuss the OECD BEPS discussion paper on dispute resolution and the principles used to remove MAP obstacles.
Modified date: 23/12/2014
Regulatory update
 

Lowering the PE threshold

Natalie Raju analyses the OECD’s proposed changes to the definition of a permanent establishment under the BEPS action plan.
Modified date: 23/12/2014
Regulatory update
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