International - Arm’s Length Pricing: Canadian and Australian Perspectives
- A. Joseph
- International Transfer Pricing Journal, 2011 (Volume 18), No 3
- 28 April 2011
Two recent cases, one in Australia and the other in Canada, in which the tax authorities failed in their attempts to impose transfer pricing adjustments, lend support to the view that the courts are broadening their attitude in determining arm’s length price adjustments in transfer pricing cases.