Cross-border transactions involving transfers of intangibles are often heavily scrutinised by tax authorities given the potential tax risks associated with them. The valuation of intangibles lies at the heart of the analysis relied on by taxpayers to support these transactions from a tax perspective. But what is required from a taxpayer in order to properly demonstrate that the arm's length conditions from an Australian transfer pricing have been met? Our presenters explored this question from the perspectives of the valuer, the transfer pricing specialist and the tax authority.
Transfer pricing aspects of cross-border transfers of intangibles
Author(s):
Tim Heberden
,
Chris Ferguson
,
Jacques Van Rhyn ATI
Details
- Published On:10 Sep 2020
- Took place at:Online
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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2020
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