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Tribunal finds fault with transfer pricing adjustments.

Publication date: 07 Jul 08 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 51 No 1 2008

Pages: pp.16-21

Australia's Administrative Appeals Tribunal found in Roche Products Pty Ltd and Commissioner of Taxation that the commissioner of taxation's adjustments to transfer pricing assessments of the pharmaceutical company Roche Products Pty Ltd were excessive. This decision is the first to consider the application of Australia's transfer pricing regime.

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Author profiles

Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently a Professor of Taxation Law in the Curtin Law School at Curtin University. He is the 2018 President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Accountant, Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). - Current at 14 March 2018
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