The Resource Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
Resource Information
The item Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the Administrative Appeals Tribunal dated 22 July 2008. It was held that the 1997 assessment could not be further increased but the 2002 and 2003 assessments could. The general four-year limitation period operates in parallel with the transfer pricing rules and is not displaced by them so that a further adjustment could be made within four years of the original assessment. Further the tribunal could exercise that power even if by the time of the hearing the four-year limitation period had expired as the transfer pricing issue for the 11-year period was dealt with on an overall basis and not on a year-by-year basis by the parties
- Language
- eng
- Label
- Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
- Title
- Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
- Language
- eng
- Summary
- Judgment by the Administrative Appeals Tribunal dated 22 July 2008. It was held that the 1997 assessment could not be further increased but the 2002 and 2003 assessments could. The general four-year limitation period operates in parallel with the transfer pricing rules and is not displaced by them so that a further adjustment could be made within four years of the original assessment. Further the tribunal could exercise that power even if by the time of the hearing the four-year limitation period had expired as the transfer pricing issue for the 11-year period was dealt with on an overall basis and not on a year-by-year basis by the parties
- Citation source
- In: International tax law reports. - London. - Vol. 11 (2008),
- http://bibfra.me/vocab/relation/comm
- l38Sj4liKp4
- http://library.link/vocab/creatorName
- Vann, R.J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- OECD Model
- case law
- transfer pricing
- expiry of the tax claim
- pharmaceutical industry
- cost plus method
- profit methods
- Label
- Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
- Label
- Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639
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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/portal/Re-Roche-Products-Property-Ltd-and-another-final/O0hTWO87wTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Re-Roche-Products-Property-Ltd-and-another-final/O0hTWO87wTo/">Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Re-Roche-Products-Property-Ltd-and-another-final/O0hTWO87wTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Re-Roche-Products-Property-Ltd-and-another-final/O0hTWO87wTo/">Re Roche Products Property Ltd and another (final decision extracts) : [2008] AATA No 639</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
