The Role and Design of a Transfer Pricing Risk Assessment Framework for Tax Administrators

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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...

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Bibliographic Details
Main Authors:	Thi, T., Mortimer, Colleen, Pinto, Dale
Format:	Journal Article
Published:	Taxation Institute of Australia 2014
Online Access:	http://hdl.handle.net/20.500.11937/5285

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