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Double taxation
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arm's length risk allocation in an integrated global business
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determining arm's length comparability
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independent parties dealing at arm's length with each other
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penalties
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profit shifting
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reasonable expectation standard for arm's length comparability
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the burden of proof in transfer pricing cases
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Killaly, Jim
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Australian international tax : recent developments and future directions
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Financial markets and capital income taxation in a global economy
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ECONIS (ZBW)
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The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle
Killaly, Jim
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2023
Persistent link: https://www.econbiz.de/10014433483
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2
Taxing foreign source income : the Australian experience
O'Brien, Terence
- In:
Financial markets and capital income taxation in a …
,
(pp. 377-394)
.
1998
Persistent link: https://www.econbiz.de/10001324319
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3
Transfer pricing methodologies
Killaly, Jim
- In:
Australian international tax : recent developments and …
,
(pp. 155-177)
.
1994
Persistent link: https://www.econbiz.de/10001317282
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