Guidance addresses non-arm’s length arrangements involving intangible assets

A taxpayer alert sets out two types of arrangements that are of particular concern to the ATO.

The Australian Taxation Office (ATO) released a new taxpayer alert on 22 January 2020 which addresses international non-arm’s length arrangements involving intangible assets.  Taxpayer Alert TA 2020/1 Non-arm’s length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets, addresses international arrangements that mischaracterise Australian activities connected with the development, enhancement, maintenance, pro...

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Authors: Frank Putrino, Jane Rolfe,

Published Date: 23 January 2020