A comparison of the proft-based [profit-based] pricing methodologies under the transfer pricing rules of Australia and the United States : are they a voluntary compliance option for the taxpayer?
Year of publication: |
1995
|
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Authors: | Cooper, Tony |
Published in: |
Australian tax forum : a journal of taxation policy, law and reform. - Sydney, ISSN 0812-695X, ZDB-ID 858509-X. - Vol. 12.1995, 1, p. 91-113
|
Subject: | Doppelbesteuerung | Double taxation | Verrechnungspreis | Transfer pricing | USA | United States | Australien | Australia |
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