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The new transfer pricing rules presentation

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
    • intangibles.

Author profiles:

Sarah Stevens

Click here to expand/collapse more articles by Sarah Stevens.
 
Kristen DEARDS
Kristen is a Barrister at Wentworth Chambers.
Current at September 2007
Click here to expand/collapse more articles by Kristen DEARDS.

This was presented at 2014 Financial Services Taxation Conference .

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