The Resource Annual review : Australia

Annual review : Australia

Label
Annual review : Australia
Title
Annual review : Australia
Creator
Subject
Language
eng
Summary
Overview of transfer pricing developments in 2012. As a result of one consultation paper, two exposure drafts, two pieces of legislation and other developments, Australia now has a revamped and 'highly aggressive' regime which contains arduous disclosure and documentation requirements. This article looks at: (I) the arm's length principle, (II) methodologies, (III) reconstruction powers, (IV) documentation, (V) administrative matters and (VI) practical implications
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Hayley, A
  • Holt, B
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • PE
  • documentation requirements
Label
Annual review : Australia
Publication

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