On 8th April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Bill 2023 was passed. The Bill amended the thin capitalization rules and the debt deduction creation rules of 1997. In this article a closer look on the impact and potential...
) outlining its recommendations in relation to the proposed reforms to the thin capitalisation regime, the new debt deduction creation rules and new tax transparency rules contained in theTreasury Laws Amendment (Making Multinationals Pay Their Fair Shar...
On 8th April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Bill 2023 was passed. The Bill amended the thin capitalization rules and the debt deduction creation rules of 1997. In this article a closer look on the impact and potential...
We thank Treasury and the Minister for Revenue and Financial Services for this opportunity to make a submission regarding the Exposure Draft of the Treasury Laws Amendment (2017 Enterprise Incentives No. 2) Bill 2017. We are a group of academics currently undertaking an Australian Research Council-...
The Bill also gives ASIC power to issue stop orders if there has been a breach of these obligations, to modify the Bill's operation and to grant exemptions. What are the implications? The Bill also includes substantial civil or criminal penalties for failure to comply with the new obligations...
On 8th April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Bill 2023 was passed. The Bill amended the thin capitalization rules and the debt deduction creation rules of 1997. In this article a closer look on the impact and potential...
On 8th April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Bill 2023 was passed. The Bill amended the thin capitalization rules and the debt deduction creation rules of 1997. In this article a closer look on the impact and potential...
On 8th April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Bill 2023 was passed. The Bill amended the thin capitalization rules and the debt deduction creation rules of 1997. In this article a closer look on the impact and potential...