Taxing hypothetical chevron Australia holdings


Tax insights

Taxing the Hypothetical

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation

How arm’s length is the “arm’s length” test under the transfer pricing provisions in Australian tax law? That question has been hotly debated in the Chevron case before the Federal Court over the past few weeks.

Taxing the Hypothetical: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation
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