MULTILATERAL INSTRUMENT The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument (MLI), is a multilateral treaty that enables jurisdictions to swiftly modify the operation of their tax...

TRANSFER PRICING The ATO has issued a Decision Impact Statement outlining its response to the transfer pricing case of Commissioner of Taxation v Glencore Investment. The taxpayer won the case in the Full Federal Court and the High Court refused…