Insights
Find the latest thinking from Ashurst - in-depth insights, new research, and original ideas from our specialists across the firm.
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5 Results
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global tax insight - issue 4 | Australia
25 Sep 2018 The "resource capital" now on appeal — uncertainty in relation to the Australian taxation treatment of foreign limited partnerships
A decision of the Federal Court of Australia has created significant uncertainty as to how Australia's income tax laws operate in relation to "limited…
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Global tax insight, issue 3 | australia
05 Dec 2017 Landmark Australian transfer pricing decision may have global implications
Transfer pricing is being increasingly scrutinised by tax authorities throughout the world in light of globalisation and the increasing reach of Multinational…
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Global tax insight, issue 2 | australia
09 May 2017 Treasury reconsiders stapled structures
New treasury consultation paper proposes the removal of the tax advantages of many stapled arrangements without grandfathering.
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global tax insight, issue 2 | australia
08 May 2017 New Australian diverted profits tax and significantly increased penalties for large multinational taxpayers
insights Modelled on the UK's Diverted Profits Tax (DPT), the Australian DPT is arguably tougher overall and provides…
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global tax insight - issue 1
13 Sep 2016 Australia – New 10% Witholding Tax
Certain disposals of Australian real estate will no longer be self-assessable by non-residents in historic move by the Australian Tax Office (ATO). Disposal…
