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Australia - Commissioner Loses Transfer Pricing Appeal in SNF Case

Country:
Australia
Author:
M. Butler; J. Pengelly
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 5
Published:
26 August 2011
The authors consider the recent decision of the Full Federal Court in the SNF case, which concerns the determination of arm's length consideration under a CUP analysis. The possible response of the Commissioner to his loss in this case is also discussed.
 
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