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Diverted Profits Tax and MAAL – how and when they apply and how to manage disputes presentation
Published on 24 Aug 17 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- Australian revenue concerns with taxation of multinational corporations
- significant global entities (SGEs)
- diverted profits
- multinational anti avoidance law
- case study - would the DPT have applied to Chevron facts if applicable at the time?
- anticipated ATO approaches to DPT reviews
- managing risk and preparation for DPT controversy.
Author profiles
Anthony Portas CTA
Anthony is a Tax Partner at MinterEllison, and has more than 25 years experience in corporate and international tax, with a strong focus in the energy, resources, property and infrastructure sectors. He has deep knowledge and technical expertise in all aspects of corporate taxation, including international, M&A, transfer pricing and tax risk management. Anthony was previously the Head of Tax, Asia Pacific for the mining group Anglo American pIc. Prior to that, he was a senior tax manager at a Big Four accounting firm. Anthony has had extensive involvement in both federal and state tax matters, both at a technical and policy level. He was a previous Chairman of the Minerals Council of Australia Tax Committee and an Executive Committee member of the Corporate Tax Association. - Current at 21 February 2018Carmen McElwain CTA
Carmen leads MinterEllison’s Tax Controversy team. She has over 25 years’ experience managing large and complex tax controversy matters at the risk review and audit stages and in the conduct of tax litigation. Carmen is responsible for the management and conduct of major tax litigation cases on behalf of the ATO and has been on the ATO’s Tax Technical panel of legal service providers since 2007. She also represents large corporates in their disputes against the ATO and applies her insights into ATO processes and decision making to design strategies for the effective management of clients’ tax dispute issues. - Current at 29 November 2017
This was presented at 2017 Queensland Tax Forum .
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