The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators
Transfer pricing has become one of the most important contemporary international tax issues. Transfer pricing risk assessment is a critical issue for all tax administrations to identify the right cases to audit and subsequently impose an appropriate level of transfer pricing enforcement in the event...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/5285 |