The Resource Australia's embrace of functional analysis : profit splitting through the back door

Australia's embrace of functional analysis : profit splitting through the back door

Label
Australia's embrace of functional analysis : profit splitting through the back door
Title
Australia's embrace of functional analysis : profit splitting through the back door
Creator
Subject
Language
eng
Summary
In-depth analysis of the transfer pricing policy of the Australian tax authorities. The article demonstrates the features of Australia's new approach to transfer pricing by providing a brief background, demonstrates the recognition of the difficulties with the traditional approach and the new focus on the relationships relevant to the creation of economic value, explores the new interpretation of the arm's length principles and their purpose, details the role of functional analysis, and illustrates the emphasis on creating, through the documentary requirements and audit focus, a system for profit allocation
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 2 (1995),
http://library.link/vocab/creatorName
Petroulias, N
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • functional analysis
  • profit split method
Label
Australia's embrace of functional analysis : profit splitting through the back door
Instantiates
Publication
Label
Australia's embrace of functional analysis : profit splitting through the back door
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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