Philip Diviny

Philip Diviny

K&L Gates LLP

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Base Erosion and Profit Shifting: The Australian Perspective

In July 2013, the G20 Finance Ministers, including Australia, fully endorsed the base erosion and profit shifting (BEPS) Action Plan. As a result of the Action Plan, the Australian government encouraged a new commitment to...more

11/20/2014 - Australia BEPS G20 OECD

Government Releases New Transfer Pricing Measures to Attack Multinationals

On 13 February 2013, the Federal Government introduced legislation into Parliament that will significantly broaden the circumstances in which Australia's transfer pricing rules may be applied. The legislation will come...more

2/21/2013 - Arm's Length Principle Multinationals Mutual Agreement Procedure OECD Required Documentation Transactional Net Margin Method Transfer Pricing

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