Transfer Pricing impact on distribution arrangements
Learning Centre • Videos & Webinars • Covid 19 Series • Transfer Pricing impact on distribution arrangements
Learning Centre • Videos & Webinars • Covid 19 Series • Transfer Pricing impact on distribution arrangements
The ATO has tightened CbC reporting rules for MNEs, effective January 1, 2025, significantly increasing compliance costs and obligations. Key changes include the elimination of most self-assessed exemptions, requiring formal requests with detailed evidence, and reduced administrative relief for local file reporting.
Global Minimum Tax (GMT) is one of the largest tax reformations as part of the initiative under Pillar 2 of the Base Erosion Profit-Shifting (BEPS) 2.0 project.
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