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Australia - In Search of Elusive Profits or Adventures in Australian Transfer Pricing

Country:
Australia
Author:
T. Toryanik
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 4
Published:
4 July 2012
After presenting a brief introduction to Australian transfer pricing rules, this article considers recent case law concerning the ability of the Commissioner to administer the transfer pricing provisions under Australian law and income tax treaties.
 
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