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Workshop 1: Transfer pricing 101

With Michael Smith, BDO



What is a significant global entity (SGE) and why should I care as an SME adviser?

  • The concept of an SGE is a crucial ‘gateway’ to the application of international tax law, anti-avoidance and penalty provisions, and will only become more relevant as the scope and application of the definition increases.
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  • The definition is also important for small Australian businesses who are part of a large global group or owned by high net worth individuals. This session will help you identify whether your client is an SGE and highlight the issues applying to them.
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