Transfer pricing Miscellaneous 2019

Insights for transfer pricing litigation

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2019


This article provides some insights in relation to preparing transfer pricing matters for litigation in the Federal Court or Administrative Appeals Tribunal. The article addresses topics including choice of forum, gathering documents, preparation of lay and expert evidence, as well as steps that may facilitate settlement. The authors seek to provide practical steps for ensuring that evidence is prepared in a targeted manner that addresses the real issues in dispute and that achieves the relevant forensic purpose. The article also considers possible future directions for transfer pricing litigation, including industries that may be the subject of future cases, as well as the kinds of legal questions that may fall to be determined.

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Transfer pricing Miscellaneous 2019

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