Anatomy of transfer pricing: Lessons from Australia
Sadiq, Kerrie & Krever, Richard (2020) Anatomy of transfer pricing: Lessons from Australia. Tax Notes International, 100(5), pp. 679-683, 2 November 2020. [Article]
Description
For a remarkably simple subject, transfer pricing arrangements seem to generate an inordinate amount of attention in tax academia and professional literature. While the amounts involved are large, there is rarely much complexity in the underlying substance — that is, the shifting of profits from high-tax jurisdictions to low-tax locales — although, admittedly, there are often a lot of bells and whistles involved in schemes involving very high tax savings or very busy tax advisers.
Impact and interest:
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| ID Code: | 215165 | ||
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| Item Type: | Contribution to Newspaper, Magazine or Website (Article) | ||
| Refereed: | No | ||
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| Measurements or Duration: | 5 pages | ||
| Keywords: | tax, transfer pricing, international tax, Australian tax | ||
| ISSN: | 1048-3306 | ||
| Pure ID: | 71833695 | ||
| Divisions: | ?? 1459460 ?? Past > QUT Faculties & Divisions > QUT Business School Current > QUT Faculties and Divisions > Faculty of Business & Law Current > Schools > School of Accountancy |
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| Copyright Owner: | Consult author(s) regarding copyright matters | ||
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] | ||
| Deposited On: | 06 Nov 2021 05:40 | ||
| Last Modified: | 09 Feb 2025 13:54 |
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