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  • Question 18



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You should print X at B to answer yes if, in performing your analysis for question 17 you work out that you undertook a restructure where one of the following applies:

    • that involved an international related party located in a specified country
    • the value of the restructure exceeded $50 million
    • this restructure was not reported at question 17 as it was not one of your three restructures with the highest dollar value.

    This information will help us to assess the extent of compliance risks associated with restructures undertaken with international related parties in specified countries.

    Last modified: 09 Nov 2011QC 24292