Anatomy of Transfer Pricing: Lessons From Australia

(2020) 100(5) Tax Notes International 679-683

6 Pages Posted: 1 Dec 2020

See all articles by Kerrie Sadiq

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Richard Krever

University of Western Australia Law School

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

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

Kerrie Sadiq

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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