Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)

Schedule 2   Modernisation of transfer pricing rules

Part 2   Other amendments

Income Tax Assessment Act 1997

21   Section 10-5 (after table item headed "trading stock")

Insert:

transfer pricing

 

arm's length principle for cross-border conditions between entities


Subdivision 815-B

arm's length principle for permanent establishments

Subdivision 815-C

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