Miscellaneous 2009

Transfer pricing - The practicalities of achieving an arm's length outcome

Published Date: 9 Oct 2009

 

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Taxpayers and the revenue authorities are grappling with how to translate transfer pricing theory into a workable approach. This paper discusses:

  • the challenges of making adjustments to target a profit result
  • navigating the ATO and OECD views on business restructuring where not just pricing but decision making may be open to review
  • opportunities under the ATOs renewed APA program
  • dealing with current ATO compliance activities.

Details

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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