“And they reduced the top marginal rate to 30 per cent. I think they’ve since put it up (it is now 39 per cent), but Australians love their work-related expense deductions.” New Zealand banned workplace expense deductions while also dropping the top marginal tax rate to about 30 per...
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购物、吃饭这些可别乱报了,罚金高达... 2018财年,澳大利亚税务局(ATO)要严抓纳税人申报的其他工作相关支出(Other Work-related Expenses),退税证据成为ATO本年度的重点审查对象。想必这会让很多进行此类申报的纳税人面临不小的麻烦,快来看看ATO要怎么做吧。 1 报税问题频出 上一个报税季结束后,ATO发现纳税人申报...
A standard model for evaluating whether an intercompany interest rate is arm’s–length can be seen to have two components – the intercompany contract and the credit rating of the related party borrower. Properly articulated intercompany contracts stipulate: the date of the loan; the currency of ...