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
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


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.