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
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


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.