Intangibles Arrangements – Income Tax Implications
Overview
Intangible asset transactions have many income tax implications. The ATO’s practical compliance guideline, PCG 2021/D4, must be considered.
Please note, we also have a related session regarding Transfer Pricing – Managing the ATO’s Focus on Intangible Assets.
Whilst the focus of PCG 2021/D4 is transfer pricing, there are many broader income tax implications arising from transactions involving intangible assets, including capital gains tax, capital allowances, withholding taxes and anti-avoidance laws.
This session aims to provide an overview of the key income tax matters arising from the examples in the PCG, combining the technical outcomes applicable with practical approach to potential ATO reviews.
Webinar Learning Outcomes:
- Understand the key income tax issues arising with intangibles
- Understand the ATO’s compliance approach to intangibles
- Link the transfer pricing matters from intangibles to the income tax issues
Suited to:
- In-house tax team and finance team members from Corporates with intangible assets, particularly muti-nationals
- Firms advising corporates with international dealings
You will also be provided with:
- PowerPoint Slide Deck
- Searchable Transcript
- Any Supporting Documentation
- Webinar Recording to view multiple times for up to 6 months
- Q&A Session & follow up contact details
- CPD Quiz & Certificate
Course syllabus
3 lessons
- Video – Intangibles Arrangements – Income Tax ImplicationsVideo
- FeedbackSurvey
- Knowledge QuizTest
Your presenter
Paul Mills
worked in the corporate tax practice at PwC for over 20 years, advising clients on a range of transactions.
Paul was responsible for PwC’s national tax technical education program for 7 years up to 2018. He now runs his own tax advisory business, as well as operating the tax practice of Keystone Private Advisory.