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"Practical" safe harbours and Australia's transfer pricing rules / by Michael Jenkins

By: Jenkins, Michael.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 53 (10), May 2019.Description: 543-546, 4 pages.Subject(s): Australia | Tax | Transfer pricing | ComplianceOnline resources: Download from Online Journals Summary: Looks at the ATOs reliance on practical compliance guidelines (PCGs) to communicate risk indicators in more complex areas of transfer pricing such as intra-group dealings. Notes that taxpayers should address their compliance with PCGs in transfer pricing documentation and should ensure that transfer pricing risk indicators are not linked to arm's length outcomes.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article Australia
Available CA010386
Total reserves: 0

Looks at the ATOs reliance on practical compliance guidelines (PCGs) to communicate risk indicators in more complex areas of transfer pricing such as intra-group dealings. Notes that taxpayers should address their compliance with PCGs in transfer pricing documentation and should ensure that transfer pricing risk indicators are not linked to arm's length outcomes.

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