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Australia - Australian Taxation Office’s Transfer Pricing Risk-Rating System

Country:
Australia
Author:
M. Butler; L. White; M. Prpic
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 2
Published:
20 February 2015
The authors review the risk-rating system used by the Australian Taxation Office (ATO) to determine whether to review and audit taxpayers’ transfer pricing arrangements.
 
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