Subject: 1) Deductibility of “management fees” where the provisions of Papua New Guinea’s double taxation agreements apply. Date of Issue: 2) 2nd December 2005 Date of Effect: 3) Subject to any subsequent alteration or withdrawal, PS 01/2005 applies prospectively from the current year of income (that ended 31 December 2005) and for all future years. … Continue reading Practice Statement PS01/2005