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ATO draft guidance on Intangibles Arrangements between related parties

The Australian Taxation Office (ATO) released draft Practical Compliance Guideline 2021/D4 on 19 May 2021 (Draft PCG), outlining how international arrangements connected with the development, enhancement, maintenance, protection, and exploitation (DEMPE) of intangible assets and/or migration of intangible assets (Intangibles Arrangements) will be assessed. Intangibles Arrangements is the long-awaited and last tranche of ATO’s focus […]