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Diverted profits tax and multinational anti-avoidance law – practical insights

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Published on 01 Apr 23 by "THE TAX SPECIALIST" JOURNAL ARTICLE

As the first diverted profits tax (DPT) case hits our courts, a degree of “mystery” continues to surround this anti-avoidance rule and its sister rule, the multinational anti-avoidance law (MAAL). Both rules are key tools in the ATO’s anti-avoidance arsenal, yet uncertainty remains as to when the ATO will seek to apply the rules and how organisations can engage with the ATO to avoid disputes in this arena. This article examines circumstances where the ATO is considering the DPT and MAAL, and how organisations can prepare if the ATO advises that the rules are potentially in scope.

Author profiles

Elizabeth Colbran
Elizabeth is a manager at Deloitte in the Business Tax Services team. Elizabeth is also a solicitor of the Supreme Court of Queensland and the High Court of Australia. - Current at 08 July 2019
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Sandra Farhat
Click here to expand/collapse more articles by Sandra Farhat.

 

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