Corrs tax newsletter: May edition
27 May 2013
In this edition we discuss:
- Improving the transparency of Australia's business tax system - This article considers the objectives and implications of three government proposals to improve transparency on the tax affairs of large and multinational businesses.
- The Part IVA changes - We outline the announced changes to Australia's general anti-avoidance rules and consider the implications for taxpayers.
- Tax uncertainty hurts the economy - Discusses the problems that arise from a lack of clarity on future amendments to tax laws.
- Retrospective operation of Australia's transfer pricing law reforms - We discuss the risks associated with retrospective tax laws, with a focus on recent transfer pricing amendments.
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The content of this publication is for reference purposes only. It is current at the date of publication. This content does not constitute legal advice and should not be relied upon as such. Legal advice about your specific circumstances should always be obtained before taking any action based on this publication.