Australia updates the guide to the simplified versions of the accounting of transfer pricing

Tax administration Australian Union made on November 11 amendments to the practical guidance on observance of the simplified versions of the accounting of transfer pricing to provide the maximum and minimum interest rates for the entering and proceeding credits at a low level for 2022. The management also includes the updated examples concerning compliance to criteria of competency of the proceeding loan of low level and to criteria of the proceeding loan of low level. […] Continue...