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Introduction to Australia's Pillar II Rules

Tax Integrity: Interest Limitation rules and Tax Transparency.

The US and the rest of the world Series: 1. Australian Treasury and Tax Integrity Questions.

Pillar II- Countries may deny the deduction of depreciation expense when UTPR is applied.

Pillar II: Calculation of Adjusted Covered Taxes (Part 2):

Synopsis- Pillar II: Articles 3.1.2 & 3.2.1.

Pillar II in a Nutshell:

Summary of Australian Tax Treaties with Transparent entity clause:

2021 Australia- International Tax- Year in Review:

THE GloBE PART B: modus operandi

THE GloBE- Part A

Summary: Pillar II of the OECD.

The AOA has done very little to improve the interpretation of Article 7.

Capital vs Revenue: A brief explanation when acquiring land.

RCF IV

Summary: 2018 International Tax Agreements-Aus.

Aus. Brief Statement- Six Tax Integrity measures: Consolidation 2018- Amendments to the ITAA 1997.