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Anatomy of transfer pricing lessons from Australia by Kerrie Sadiq and Richard Krever

By: Sadiq, Kerrie.
Material type: ArticleArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | AUSTRALIA In: Tax Notes International v. 100, n. 5, November 2, 2020, p. 679-683Summary: 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.
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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.

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