The Australian High Court decision in the BHP Billiton case has clarified the definition of ‘associates’ under the country’s foreign income attribution rules, setting a landmark precedent for dual-listed companies (DLCs).
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Josh reports on transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s online and print audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.