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 |
| _version_ | 1848744754494308352 |
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| author | Thi, T. Mortimer, Colleen Pinto, Dale |
| author_facet | Thi, T. Mortimer, Colleen Pinto, Dale |
| author_sort | Thi, T. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 of non-compliance with relevant transfer pricing rules. This article will provide an overview of transfer pricing issues and examine reasons why transfer pricing risk assessments play a significant role in tax administration. Based on the approach suggested by the Organisation for Economic and Co-operation and Development, a discussion of which factors should be considered when conducting transfer pricing risk assessment will be undertaken. A number of recommendations for designing procedures and methods for the assessment will also be made for developing countries drawing from the experience of developed countries where transfer pricing risk assessment procedures have already effectively been implemented. |
| first_indexed | 2025-11-14T06:06:29Z |
| format | Journal Article |
| id | curtin-20.500.11937-5285 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:06:29Z |
| publishDate | 2014 |
| publisher | Taxation Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-52852017-01-30T10:45:08Z The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators Thi, T. Mortimer, Colleen Pinto, Dale 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 of non-compliance with relevant transfer pricing rules. This article will provide an overview of transfer pricing issues and examine reasons why transfer pricing risk assessments play a significant role in tax administration. Based on the approach suggested by the Organisation for Economic and Co-operation and Development, a discussion of which factors should be considered when conducting transfer pricing risk assessment will be undertaken. A number of recommendations for designing procedures and methods for the assessment will also be made for developing countries drawing from the experience of developed countries where transfer pricing risk assessment procedures have already effectively been implemented. 2014 Journal Article http://hdl.handle.net/20.500.11937/5285 Taxation Institute of Australia fulltext |
| spellingShingle | Thi, T. Mortimer, Colleen Pinto, Dale The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title | The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title_full | The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title_fullStr | The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title_full_unstemmed | The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title_short | The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators |
| title_sort | role and design of a transfer pricing risk assessment framework for tax administrators |
| url | http://hdl.handle.net/20.500.11937/5285 |