Miscellaneous 2009

Practical transfer pricing documentation for the SME market

Source: Victoria

Published Date: 9 Oct 2009

 

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Think transfer pricing is only something the large multinationals have to consider? Think again. The SME market is on the ATOs radar screen as many SMEs expand globally. What does this mean, and how can you satisfy your transfer pricing obligations in a practical and efficient manner? This paper covers:

  • transfer pricing for SMEs: the simplified approach
  • characterisation: why is it important?
  • justification: how to substantiate an arm's length price
  • adapting to change: keeping documentation relevant to your business.

Individual Session

Practical transfer pricing documentation for the SME market

Author(s): Shannon Smit

Details

  • Published By: Shannon Smit
  • Published On:9 Oct 2009
  • Took place at:Novotel Forest Resort, Creswick

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2009

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