Australia issues draft risk-based compliance guideline for related party financing arrangements

May 24,2017

Australian Taxation Office (‘ATO’) issues a draft practical compliance guideline which sets out its administration approach in respect of cross-border (inbound and outbound) related party financing arrangements; The guideline provides for self-assessment of risk profile of taxpayer based on 6 risk zones ranging from green (low risk) to red (very high risk) on the basis of various qualitative and quantitative risk indicators and recommends t...


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