ATO issues final compliance approach for cross border related party debt funding

Article

ATO issues final compliance approach for cross border related party debt funding

Tax insights

On 18 December 2017, the ATO released its final version of the Practical Compliance Guide PCG 2017/4. The PCG sets out the ATO’s risk assessment framework for related party financing arrangements.

The ATO’s approach to the risk framework remains similar as that outlined in the draft version that the ATO released on 16 May 2017, but with some key differences in the detail.

 

 

 

 

Published: December 2017

ATO issues final compliance approach for cross border related party debt funding
  • Contact us
  • Submit RFP
  • Our solutions

    Progress your business growth and development

    Take a look at the products and services we offer.

    Tax services

    Business tax, International tax, Transfer pricing, Tax management consulting, Mergers and acquisitions – tax, Research and development and government incentives, Deloitte Private, Indirect tax, Global employer services and Business Process Solutions

    Business and International Tax consulting

    Deloitte's International Tax professionals help multinational companies align their tax strategies to their business, through a wide variety of compliance and advisory services. Professionals in our international tax practices provide a comprehensive range of inbound and outbound tax services.

    Business tax

    Deloitte delivers deep knowledge of tax and statutory requirements as well as a breadth of experience applying them in practice worldwide. Practical tax advice combined with our consistent tax compliance framework instils confidence that a consistent approach is followed across jurisdictions.

  • Our latest reports and thought leadership
Did you find this useful?