While as a policy objective the arm's length standard should be broadly globally consistent, the implementation and interpretation of the arm's length standard by Australia, the OECD, and foreign countries varies in a number of respects. This paper explores some of these differences and the impacts of these differences including the potential for double taxation.
Miscellaneous
2022
Differences between Australian, OECD, and foreign country transfer pricing rules
Published Date: 10 Nov 2022
Details
- Published By: Tariq Rasool, David Bond CTA
- Published On:10 Nov 2022
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Tags
Miscellaneous
2022
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