tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement …

Transfer pricing is a significant taxation problem facing both tax authorities andmultinational enterprises. Tax …, South Africa, tax legislation, taxation, tax law, taxauthority, transfer pricing, transfer pricing methods, United States of …

surrounding the taxation of such assets in a changing world. Certain measures taken by the US and Australian revenue authorities …, countries at the forefront of this rapidly evolving area of taxation law, along with views expressed in the OECD's Transfer …

contain provisions allowing for the adjustment of transfer prices on cross-border transactions. An examination of the taxation … Acts of Australia and New Zealand reveals vast differences in scope and clarity, with the New Zealand legislation …

treatment of inter-affiliate transactions across national boundaries and the spectre of double taxation. The Australian Deputy … Commissioner of Taxation has outlined the concept of transfer pricing as follows: 'Broadly, transfer pricing relates to the setting … secrets. Australian Taxation Rulings generally refer to the OECD definitions of intangible assets. The internationally …

Australian futures markets have experienced unprecedented growth in the past few years. The taxation implications for … the majority of futures market participants who are traders are relatively straightforward. However, the taxation …) ITAA have been evaded or inadequately dealt with by the courts and the Commissioner of Taxation. It is established that …

well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing …