Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-C - Arm ' s length principle for permanent establishments  

Guide to Subdivision 815-C

SECTION 815-201   What this Subdivision is about  


This Subdivision applies the internationally accepted arm ' s length principle in the context of permanent establishments (PEs).


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
815-205 Object
815-210 Operation of Subdivision
815-215 Substitution of arm ' s length profits
815-220 When an entity gets a transfer pricing benefit
815-225 Meaning of arm ' s length profits
815-230 Source rules for certain arm ' s length profits
815-235 Guidance
815-240 Amendment of assessments


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