Skip to main content
Perspective:
Perspective
26 May 2023
5 minute read

International intangibles arrangements - 23 May 2023

International intangibles arrangements
308 KB PDF

On 17 May 2023, the ATO released draft Practical Compliance Guideline PCG 2023/D2 relating to intangibles arrangements. The new draft PCG sets out the ATO’s compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets and/or involving the migration of intangible assets.

The new draft PCG, in addition to including a comprehensive list of the ATO’s documentation and evidence expectations, now also includes a point based, risk assessment framework, designed to assist taxpayers to determine their risk rating (i.e., high, medium, or low risk).

Did you find this useful?

Yes
No

Thanks for your feedback

If you would like to help improve Deloitte.com further, please complete a 3-minute survey

Contact us

Jacques Van Rhyn

Partner, Tax and Legal

Recommendations

Exposure draft on new debt deduction rules – 21 March 2023

On 16 March 2023, Treasury issued the Exposure Draft on the EBITDA interest limitation rules. This Tax Insights provides initial observations on the key features of the proposed rules.
Perspective
5 minute read

An Accelerated Future For Tax Leaders | Phil Mills | Deloitte

COVID-19 forced many companies to unexpectedly make fundamental shifts to their business models over a very short time period. Each of their pivots—from a transition to online transactions to new supply chain models, fulfillment approaches, or finance arrangements—has downstream tax implications. This, in turn, increases the complexity and workload for tax departments.
Perspectives

Implementation of the EU Anti-Tax Avoidance Directive

Perspective
2 minute read

Where will your employees work in the “next normal”?

Perspective
5 minute read