Australian Appeal Court Finds There Are No Orphans in a Multinational Family

(2024) 114(2) Tax Notes International 289-291


3 Pages Posted: 9 Aug 2024

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: April 08, 2024

Abstract

In this article, the authors examine a recent Australian transfer pricing case that created an important precedent clarifying the calculation of arm’s-length price in transactions between associated parties.

Keywords: taxation, transfer pricing

Suggested Citation

Sadiq, Kerrie and Krever, Richard, Australian Appeal Court Finds There Are No Orphans in a Multinational Family (April 08, 2024).

(2024) 114(2) Tax Notes International 289-291


, Available at SSRN: https://ssrn.com/abstract=4911228

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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