Australia : Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules

The SNF case in Australia revealed that in Australia a court could interpret domestic transfer pricing rules differently from those in Australia's tax treaties. In particular, the court rejected the use of OECD transfer pricing guidelines to determine an arm's length price under domestic law. Subsequent to the case, the Australian government announced it would amend the domestic transfer pricing rules to ensure OECD transactional method transfer pricing computation methods could be used under the domestic transfer pricing rules

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Year of publication:	2012
Authors:	Krever, Richard ; Zhang, Jiaying
Publisher:	[S.l.] : SSRN
Subject:	Australien \| Australia \| Verrechnungspreis \| Transfer pricing \| Multinationales Unternehmen \| Transnational corporation \| Doppelbesteuerung \| Double taxation