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A study of cross-border profit shifting channels : evidence from Australia
Tran, Alfred V.; Xu, Wanmeng - In: Accounting and finance 64 (2024) 1, pp. 869-901
Persistent link: https://www.econbiz.de/10014540217
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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 fo...
Cooper, Tony - In: Australian tax forum : a journal of taxation policy, … 12 (1995) 1, pp. 91-113
Persistent link: https://www.econbiz.de/10001193408
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The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle
Killaly, Jim - 2023
Persistent link: https://www.econbiz.de/10014433483
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Australia : Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules
Krever, Richard; Zhang, Jiaying - 2012
The SNF case in Australia revealed that in Australia a court could interpret domestic transfer pricing rules … differently from those in Australia's tax treaties. In particular, the court rejected the use of OECD transfer pricing guidelines …
Persistent link: https://www.econbiz.de/10014166815
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A study of cross-border profit shifting channels
Tran, Alfred V.; Xu, Wanmeng - 2021
Persistent link: https://www.econbiz.de/10012666720
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Safe harbours for intra-group loans in Eurozone : experience from selected countries
Solilová, Veronika; Nerudová, Danuše - In: International journal of monetary economics and finance 10 (2017) 3/4, pp. 341-352
Persistent link: https://www.econbiz.de/10011863261
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The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
Borkowski, Susan C. - In: Journal of international accounting auditing & taxation 17 (2008) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10003717886
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Corporate migration and transfer pricing
Joseph, Anton - In: International transfer pricing journal 15 (2008) 4, pp. 180-184
Persistent link: https://www.econbiz.de/10003755629
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Advance pricing agreements : past, present and future
Markham, Michelle - 2012
Persistent link: https://www.econbiz.de/10009707277
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Determinants of transfer pricing aggressiveness : empirical evidence from Australian firms
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of contemporary accounting & economics 9 (2013) 2, pp. 136-150
Persistent link: https://www.econbiz.de/10010230238