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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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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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