The new transfer pricing world: Are you ready? - 30 May 2017
Over the past 18–24 months there have been significant developments in the transfer pricing arena, both at a global and Australian level.
The implementation of various Organisation for Economic Co–operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) Actions including Country by Country reporting (CbCR), the enactment of the Multinational Anti–Avoidance Law (MAAL), the introduction of a Diverted Profits Tax (DPT) and the landmark Federal Court decisions in the Chevron1 case are just some of the important changes that have already had an impact on how multinational enterprises (MNEs) operating in Australia manage their transfer pricing arrangements.
Fair. Focused. Future.