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Daniel McInerney
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Transfer pricing recalibrated: Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432
$77.00
Transfer pricing recalibrated: Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432
The Federal Court’s recent decision in Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432 has significant implications for the operation of the Australian transfer pricing regimes, including with respect to the arm’s length principle, the restructuring of transactions, the role of expert…
The implications of the High Court decision in Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59 (5 December 2018)
$77.00The implications of the High Court decision in Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59 (5 December 2018)
Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59 (5 December 2018) provides valuable insight into valuations in a mining context and a detailed discussion of legal and valuation issues related to goodwill. The decision is likely to be influential in many different tax contexts, including stamp duty, capital gains tax and tax consolidations. Eugene Wheelahan S.C. will explain the decision and explain some of its potential implications for tax law.