Australian Tax Review update: Vol 48 Pt 3 By journalalerts on February 20, 2020 Posted In: Australian Tax Review (AT Rev) Tagged: Advance Pricing Agreements (APAs) by multinational enterprises (MNEs) Amazon AT Rev Base Erosion and Profit Shifting (BEPS) Action Plan Brett Freudenberg Commissioner of Taxation v Bamford cross-border transactions Dale Boccabella Dale Pinto Domestic Tax Laws and Tax Treaties Where a Foreign Company is a Resident dual residence franking credit tax offsets IKEA intellectual property (IP) transactions Kerrie Sadiq McDonald’s Norman Hanna Organisation for Economic Co-operation and Development Ranjana Gupta risk allocation Starbucks Streaming of Franking Credits Curtailed by Bamford-Induced Amendments tax planning The Morass of Our Tax Regime Thomas v Federal Commissioner of Taxation TR 2018/5