Multinationals

How the OECD and Australia address base erosion and profit shifting, a tax avoidance strategy used by multinationals.

How hybrid mismatch rules work and when do they apply.

The ATO is participating in ICAP launched by the Organisation for Economic Co-operation and Development (OECD).

This annual overview provides key statistics on international related party dealings (IRPDs).

This annual overview provides key statistics on international related party dealings (IRPDs).

Australia-New Zealand joint administrative approach for non-individual dual residents impacted by MLI Article 4(1).