Published on 14 Sep 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- 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
- relevant facts
- expert reports
- appropriate choice of comparables
- contract between RB and Bayer AG ("Inhibace")
- choice of OECD methodology.
Current at 23 April 2012
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Current at 08 October 2011
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