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  2016

Implications of the Chevron Transfer Pricing Case

Source: Western Australia

Published Date: 9 Mar 2016

 
The Federal Court recently handed down its much anticipated decision in the Chevron case, addressing the application of the transfer pricing rules to intercompany financing. This event discussed the Court's finding on the key issues, including:
  • significant aspects of the decision
  • implications for multinationals with inbound funding arrangements
  • broader implications for the interpretation of the arm's length principle in Australia
  • the interaction with the OECD's BEPS project.

Implications of the Chevron transfer pricing case

Author(s): Ockie Olivier
Materials from this session:

Details

  • Published On:9 Mar 2016
  • Took place at:Greenwoods & Herbert Smith Freehills, Perth

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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