Draft guidance on cost contribution arrangements

Journal
Anderson, P.; Price, G.
Australia
International Transfer Pricing Journal 2004 (Volume 11), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Examines draft taxation ruling TR 2003/D6, issued on 30 July 2003 by the Australian Taxation Office, which sets out the Commissioner's preliminary views on how the arm's length principle applies to international dealings in relation to cost contribution arrangements (CCAs) for the purposes of Australia's international transfer pricing rules and double tax agreements.