Published on 09 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
Taxpayers and the revenue authorities are grappling with how to translate transfer pricing theory into a workable approach. This paper discusses:
- the challenges of making adjustments to target a profit result
- navigating the ATO and OECD views on business restructuring where not just pricing but decision making may be open to review
- opportunities under the ATOs renewed APA program
- dealing with current ATO compliance activities.
Current at 23 November 2009
Click here to expand/collapse more articles by Keir CORNISH.