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Changing transfer pricing laws and increased ATO scrutiny
Transfer Pricing Insight examines the significant impact of current legislative changes and the ATO’s planned transfer pricing administrative initiatives on the Australian transfer pricing landscape.
Full Federal Court rejects ATO transfer pricing approach
The unanimous decision by the Full Federal Court in the case of SNF (Australia) Pty Ltd poses a major conundrum for the ATO's transfer pricing approach. Our Transfer Pricing Tax Insight outlines the highlights of the decision, the far-reaching impacts, what the decision means for the ATO and action for taxpayers.
Revamped APA Program offers more clarity for taxpayers
The ATO’s updated guidelines (PS LA 2011/1) for Advanced Pricing Arrangements (APAs) provide greater clarity for taxpayers around formal APA procedures, reinforcing the ATO’s commitment to maintaining the APA Program as part of Australia’s transfer pricing regime. Our Transfer Pricing Insight discusses the guidelines in detail and includes recommended action for taxpayers.
2010 Global transfer pricing survey The 2010 global transfer pricing survey (pdf, 4.9mb) examines the approaches and attitudes of tax authorities and corporate tax professionals across 25 countries.