Clarifying the corporate residency test

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Simplified Transfer Pricing Record Keeping Options: Update to interest rate thresholds

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On 17 December 2020, the ATO released an updated version of Practical Compliance Guideline (PCG) 2017/2. The update relates to the eligibility criteria for applying Simplified Transfer Pricing Record Keeping (STPRK) options for low level related party inbound and outbound loans.

Simplified Transfer Pricing Record Keeping Options: Update to interest rate thresholds
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