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Tax in a Changing World: The Transfer Pricing of Intangible Assets
Markham, Michelle A. - 2005
While transfer pricing has risen to the forefront of international tax issues in the last two decades, this has coincided with a concomitant increase in the importance of intangibles in the global economy. The so-called 'new economy' of the 21st century has seen business enterprises,...
Persistent link: https://www.econbiz.de/10009437611
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Transfer Pricing of Intangible Assets in the US, the OECD and Australia: Are Profit-Split Methodologies the Way Forward?
Markham, Michelle A. - 2004
-traditional methodologies, especially profit-split methodologies, in the US and Australia, and to a lesser extent by the OECD. These …
Persistent link: https://www.econbiz.de/10009483336
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Towards evidence-based tax administration
Wenzel, Michael; Taylor, Natalie - 2004
An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the...
Persistent link: https://www.econbiz.de/10009451344
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The changing risk profile of listed property trusts
Newell, Graeme - University of Western Sydney; College of Business; … - 2006
The listed property trust (LPT) sector has undergone considerable change in recent years, including increased levels of international property, increased levels of debt, incorporating property development activities via use of stapled securities, significant mergers and acquisitions, and...
Persistent link: https://www.econbiz.de/10009482067
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Specific legislative responses to international transfer pricing - a trans-Tasman comparison
Smith, Martin - 1990
Acts of Australia and New Zealand reveals vast differences in scope and clarity, with the New Zealand legislation …
Persistent link: https://www.econbiz.de/10009441793
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Measuring the benefits of entrepreneurship at different levels of analysis
Luke, B.; Verreynne, M.; Kearins, K. - 2007
an Australia and New Zealand focus, we identify a range of benefits from entrepreneurship at the various levels of …
Persistent link: https://www.econbiz.de/10009448143
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Measuring the benefits of entrepreneurship at different levels of analysis
Luke, Belinda G.; Verreynne, Martie-Louise; Kearins, Kate - 2007
an Australia and New Zealand focus, we identify a range of benefits from entrepreneurship at the various levels of …
Persistent link: https://www.econbiz.de/10009483468
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Entrepreneurship in Mexico : lessons for stakeholders in New Zealand
Frederick, Howard - 2004
A “neighbour” separated by 6,000 km of Pacific, Mexico is by far New Zealand’s largest trading partner in Latin America and its 15th largest overall. With two-way trade worth NZ$584 million in 2002, many Mexicans grow up on New Zealand milk powder and baby formula. Not only is Mexico’s...
Persistent link: https://www.econbiz.de/10009483960
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Complying with Australian and 'PATA' Transfer Pricing Documentation Rules - A Sisyphean Task?
Markham, Michelle A. - 2004
rules, and Australia has proved to be no exception. The Ernst & Young 2003 Global Transfer Pricing Survey , conducted … additional tax and penalties being raised. Australia was in fact one of the first of the world's major economies to introduce … effective transfer pricing rules. In the past, MNEs in Australia merely set their transfer prices. Now they face onerous …
Persistent link: https://www.econbiz.de/10009483337
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A silver lining in the tax compliance cost cloud? A study of the managerial benefits of tax compliance in small business
Lignier, Philip - 2006
This paper considers the potential managerial benefits that a small business taxpayer may derive as a result of undertaking tax compliance work. Managerial benefits are expected to come in the form of improved information systems, improved controls, or savings on accountant costs or other...
Persistent link: https://www.econbiz.de/10009437704