Australian Tax Review update: November 2015 By journalalerts on November 7, 2015 Posted In: Australian Tax Review (AT Rev) Tagged: “value-added†tax Alan Schenk AT Rev ATO guidance attribution of income and expenditure to permanent establishments of Australian banks BEPS book review Commissioner of Taxation constitutional validity of statutory remedial power (SRP) Current note Dean Hanlon debt financing Editorial excess debt excessive interest deductions internal derivatives Les Nethercott Nicole Wilson-Rogers OECD profit shifting Richard Krever s 55 of the Commonwealth Constitution Simon Croese tax accounting interface tax base erosion tax outcomes tax reforms thin capitalisation Victor Thuronyi Wei Cui