Published on 11 Mar 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the transfer pricing process - documentation and ATO expectations. Topics covered include:
- what is the "four step " process
- what is the minimum level of documentation required by the ATO?
- dealing with the common transactions for SMEs, including buying and selling stock, management fees and intercompany loans.
Prior to joining Baker & McKenzie, Stephen was the Director - International Tax in a second tier accounting firm. Stephen carried on a specialist corporate tax and transfer pricing practice in his own right for two and a half years, immediately after retiring in 2001 from KPMG where he was a tax partner for 24 years, specialising in transfer pricing.
- Current at
09 August 2004