Australia's ruling on transfer pricing methodologies
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The work Australia's ruling on transfer pricing methodologies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Australia's ruling on transfer pricing methodologies
Resource Information
The work Australia's ruling on transfer pricing methodologies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Australia's ruling on transfer pricing methodologies
- Summary
- The article provides an analysis of the Australian Taxation Office's released Taxation Ruling TR 97/20 setting out the acceptable methodologies for determining arm's length prices. The article considers the background to TR 97/20, consistency with OECD Guidelines, use of indirect methodologies, use of TNMM ranges, use of related party data for benchmarking an arm's length outcome and the required business sense of outcomes
- Citation source
- In: Tax Management Transfer Pricing Report. - Washington DC. - (1998) ; p. 676-678
- Language note
- English
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Context of Australia's ruling on transfer pricing methodologiesWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/CC7WBkfA-sk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/CC7WBkfA-sk/">Australia's ruling on transfer pricing methodologies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
