Anatomy of transfer pricing lessons from Australia by Kerrie Sadiq and Richard Krever
By: Sadiq, Kerrie
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Material type: 


Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2020/100/5-5 (Browse shelf) | Available |
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.
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