Transfer pricing Miscellaneous 2016

Transfer pricing and the Chevron case

Source: National

Published Date: 2 Mar 2016


This presentation covers:

  • overview of credit facility (the loan transaction)
  • overview of Chevron's and Commissioner's cases
  • why did Commissioner argue loan was in USD rather than AUD?
  • Division 13 - issues considered
  • Subdivision 815-A - issues considered
  • is Article 9 a stand-alone taxing power?
  • potential implications for taxpayers
  • OECD developments
  • ATO developments.

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Individual Session

Transfer pricing and the Chevron case

Author(s): Damian Preshaw CTA


  • Published By: Damian Preshaw CTA
  • Published On:2 Mar 2016
  • Took place at:Grand Hyatt, Melbourne

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Transfer pricing Miscellaneous 2016

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