Government Introduces Legislation To Amend Transfer Pricing Rules

Journal
Butler, M.; Pengelly, J.
Australia
International Transfer Pricing Journal 2012 (Volume 19), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article analyses the proposed amendments to Australia’s transfer pricing legislation, which will apply to Australian residents and Australian permanent establishments that have cross border dealings with related enterprises. The changes are controversial since they apply retrospectively to 2004.