Determining Arm’s Length Prices in a COVID-19 World – ATO Issues Three Sets of Guidance

Journal
Butler, M.; Vu, C.; Wang, L.
Australia
International Transfer Pricing Journal 2021 (Volume 28), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article examines three publications issued in June and July 2020 by the Australian Taxation Office (ATO) that provide the ATO’s views on the implications of the COVID-19 pandemic for transfer pricing arrangements.