Anatomy of Transfer Pricing: Lessons From Australia
(2020) 100(5) Tax Notes International 679-683
6 Pages Posted: 1 Dec 2020
Date Written: November 2, 2020
Abstract
In this article, the authors explain the compromise approach developed by courts when setting transfer prices for transactions where there are no actual comparable arm’s length prices and illustrate the process with recent examples from Australia.
Suggested Citation: Suggested Citation
Sadiq, Kerrie and Krever, Richard, Anatomy of Transfer Pricing: Lessons From Australia (November 2, 2020). (2020) 100(5) Tax Notes International 679-683, Available at SSRN: https://ssrn.com/abstract=3739583
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