The emerging doctrine of “commercial rationality” in transfer pricing inquiries electrónico Thomas Ickeringill
By: Ickeringill, Thomas
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Material type: 
ArticleSubject(s): TRANSACCIÓN TRIBUTARIA | PRINCIPIO DE PLENA COMPETENCIA | ACUERDOS COMERCIALES | PRECIOS DE TRANSFERENCIA | JURISPRUDENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | AUSTRALIA
In:
International Transfer Pricing Journal v. 29, n. 4, 2022, p. 279-284Summary: It is often said that the mere fact that a transaction may not be seen between independent parties does not mean it is not arm's length. However, Australian courts are increasingly insisting on observable market evidence of the “commercial rationality” of a transaction. This article considers the origins of the “commercial rationality” concept in the OECD Guidelines, its emergence as a defining feature of Australian transfer pricing jurisprudence and the practical implications of this for taxpayers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/4-3 (Browse shelf) | Available | ITPJ/2022/4-3 |
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It is often said that the mere fact that a transaction may not be seen between independent parties does not mean it is not arm's length. However, Australian courts are increasingly insisting on observable market evidence of the “commercial rationality” of a transaction. This article considers the origins of the “commercial rationality” concept in the OECD Guidelines, its emergence as a defining feature of Australian transfer pricing jurisprudence and the practical implications of this for taxpayers.
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