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Intragroup financing and the ATO’s Practical Compliance Guideline 2017/D4 paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 23 Oct 17 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • Chevron Case
  • Draft Practical Compliance Guideline 2017/D4.

Author profile

Kevin Griffiths
Kevin is the Lead Partner of EY’s Transfer Pricing Group in Queensland and also the Leader of the broader EY Tax Division in Queensland. With over 25 years of experience in corporate and international tax, Kevin has spent the last 20 years working with clients to design, structure and implement defendable transfer pricing arrangements. During that time, Kevin has also led the successful management and resolution of significant transfer pricing disputes and advance pricing agreement negotiations across multiple jurisdictions. Kevin is a Chartered Accountant both in Australia and the UK, is a member of the Australian Institute of Company Directors and also sits as a Director on the Board of the Brisbane Powerhouse. - Current at 29 November 2017
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This was presented at 2017 Resources Intensive - Mining, Oil and Gas .

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Intragroup financing and the ATO’s Practical Compliance Guideline 2017/D4

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M&A – Part A

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