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ATO (updated) discussion paper – Tax implications of Inter-bank Offered Rate reform – 3 December 2021
On 23 November 2021 the ATO released an updated discussion paper on the tax implications of the Inter-Bank Offered Rate reform.
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Stan Hales
Partner, Tax
Stan is a transfer pricing economist and tax partner in the Deloitte Sydney Australia office. With over 20 years of experience, he collaborates with his clients to solve transfer pricing and tax-related valuation problems, with a focus on the financial services industry. Stan's clients include commercial and investment banks, investment managers, private equity firms, real estate investment trusts, insurance companies, brokerage firms, trading companies, finance companies, and treasury operations at technology, media and pharmaceutical companies. The valuation analyses cover diverse inter-company fees, investment management revenue sharing arrangements, insurance premia, commissions, credit spreads, guarantees and interest rates on loans, as well as royalty modelling and cost-sharing analysis for intangible property, and cost allocation studies.