The Australian Taxation Office (ATO) has published Draft Practical Compliance Guideline (PCG) 2021/D4 Intangibles Arrangements for consultation. Comments are due by 18 June 2021 and, once finalized, the Guideline is proposed to apply both before and after its date of issue.
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What this draft Guideline is about
1. This draft Guideline sets out our compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMP…