Transfer pricing obligations and significant global entities Anton Joseph Electrónico
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | AUSTRALIA
In:
International Transfer Pricing Journal v. 27, n. 5, 2020, 7 p. Summary: The Australian government has amended the law to widen the net of significant global entities, thus expanding the compliance burden on companies. This move coupled with increased penalties for non-reporting will result in close alignment with OECD requirements and therefore spell a new chapter in transfer pricing scrutiny.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/5-4 (Browse shelf) | Available | ITPJ/2020/5-4 |
Disponible únicamente en formato electrónico.
Resumen.
The Australian government has amended the law to widen the net of significant global entities, thus expanding the compliance burden on companies. This move coupled with increased penalties for non-reporting will result in close alignment with OECD requirements and therefore spell a new chapter in transfer pricing scrutiny.
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