Sadiq, Kerrie
Anatomy of transfer pricing lessons from Australia / by Kerrie Sadiq and Richard Krever .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explain the compromise approach developed by courts when setting transfer prices for transactions where there are no actual comparable arm's-length prices and illustrate the process with recent examples from Australia.
PRECIOS DE TRANSFERENCIA
AUSTRALIA
Tax Notes International 1048-3306v. 100, n. 5, November 2, 2020, p. 679-683
Anatomy of transfer pricing lessons from Australia / by Kerrie Sadiq and Richard Krever .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explain the compromise approach developed by courts when setting transfer prices for transactions where there are no actual comparable arm's-length prices and illustrate the process with recent examples from Australia.
PRECIOS DE TRANSFERENCIA
AUSTRALIA
Tax Notes International 1048-3306v. 100, n. 5, November 2, 2020, p. 679-683