The Australian Treasury is working through its guidance on permanent establishments. Paul Balkus and Melissa Heath of Ernst & Young discuss the background, issues and expected Treasury approach in relation to the third tranche of the re-write dealing with the attribution rules to PEs.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year