Restructures OR NEW Arrangements Involving Transfer Licence OR Creation OF Intangibles
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2025/restructures-or-new-arrangements-involving-transfer-licence-or-creation-of-intangibles
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