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  Transfer pricing 2014

The new transfer pricing rules in the context of financial services

Source: New South Wales

Published Date: 19 Feb 2014

 

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This paper covers:

  • choice of transfer pricing method
  • re-characterisation of financial transactions
  • use of the OECD commentary
  • interaction with thin capitalisation
  • new documentation requirements
  • OECD developments on transfer pricing documentation and intangibles.
Author(s)

Individual Session

The new transfer pricing rules in the context of financial services

Author(s): Sarah Stevens ATI , Kristen Deards
Materials from this session:

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