Kelvin Yuen of DLA Piper Australia summarises proposed changes to the managed investment trust regime, the deferral of a mooted foreign resident capital gains tax measure, and increased funding for the Australian Taxation Office
The discontinuation of a proposed measure to deny deductions for certain payments relating to intangibles is among several taxation updates in Australia’s federal budget, as summarised by senior tax practitioners from DLA Piper Australia
Kelvin Yuen of DLA Piper analyses the interaction of the OECD’s multilateral instrument (MLI) with the double tax agreement (DTA) between Australia and Malaysia, as outlined in a synthesised text of the DTA.
Kelvin Yuen of DLA Piper discusses a case where Australia’s Federal Court applied freezing orders to avoid sales proceeds being transferred outside of Australia.
Kelvin Yuen of DLA Piper discusses a recent decision that clarifies several key transfer pricing principles in Australia and highlights the importance of expert witnesses.