Published on 19 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- new Australian transfer pricing rules:
- choice of transfer pricing method
- re-characterisation of financial transactions
- use of OECD commentary
- interaction with thin capitalisation
- documentation requirements
- OECD developments:
- transfer pricing documentation
Current at 02 March 2014
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Kirsten is a Barrister at Banco Chambers in Sydney.
She has appeared for taxpayers and the Commissioner of Taxation in
tax cases in the Administrative Appeals Tribunal and the Federal Court,
and in appeals to the Full Federal Court and the High Court of Australia.
Kristen has practised in tax for 15 years, and was called to the Bar in
2006. Current at 10 April 2017
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