Reconceptualising Australia’s transfer pricing rules: An approach based on adopting economic presence as a basis for taxation
Against the background of a global focus on base erosion and profit shifting and well-publicised cases of high profile multinationals minimising their taxable burden in high tax jurisdictions, including the use of transfer pricing as a major tax minimisation strategy, this paper argues for a reconce...
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| Format: | Journal Article |
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University of New South Wales, Faculty of Law. Atax
2015
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| Online Access: | https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol13_No2_2015.pdf http://hdl.handle.net/20.500.11937/6601 |