The Resource "Practical" safe harbours and Australia's transfer pricing rules

"Practical" safe harbours and Australia's transfer pricing rules

Label
"Practical" safe harbours and Australia's transfer pricing rules
Title
"Practical" safe harbours and Australia's transfer pricing rules
Creator
Subject
Language
eng
Summary
In the context of complex intra-group dealings, the ATO is placing increasing reliance on the use of practical compliance guidelines (PCGs) to inform the market as to their view of transfer pricing risk for specific categories of international dealings. These PCGs can therefore assist Australian taxpayers in understanding transfer pricing issues of concern to the ATO and how to focus economic analyses demonstrating compliance with the transfer pricing provisions. Of critical importance, though, is the way PCGs are used by the ATO. Their legal status does not go beyond that of a statement of the ATO's view of risk, so it is important the transfer pricing "risk indicators", being the key element of the PCGs, are not linked to arm's length outcomes
Citation source
In: Taxation in Australia. - Sydney. - Vol. 53 (2019), no. 10 ; p.543
http://library.link/vocab/creatorName
Jenkins, M
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • safe harbour
  • tax compliance
  • soft law
Label
"Practical" safe harbours and Australia's transfer pricing rules
Instantiates
Publication
Label
"Practical" safe harbours and Australia's transfer pricing rules
Publication

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