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Trends and developments in transfer pricing case law in Australia: A paradigm shift paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • key trends and signals
  • the SNF decision
  • evidentiary challenges 
  • attempts to stem the tide of losses
  • evidence of a global market
  • OECD guidelines
  • Roche Australia v The Commissioner of Taxation
  • Treasury response.

Author profiles:

Peter Callejah
Current at 23 April 2012 Click here to expand/collapse more articles by Peter Callejah.
 
Author Photo - Paul MCNAB
Paul MCNAB
Current at 08 October 2011 Click here to expand/collapse more articles by Paul MCNAB.


Colin Little
Current at 08 October 2011 Click here to expand/collapse more articles by Colin Little.

 

This was presented at 27th National Convention .

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Individual sessions















ATO approach to dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:






Commissioner's address

Author(s):  Michael D'ASCENZO

Materials from this session:

Board of Taxation update

Author(s):  Chris JORDAN

Materials from this session:

Tax and the Constitution

Author(s):  The Hon Robert French, AC

Materials from this session:

Further details about this event:

 

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