Reconceptualising Australia’s transfer pricing rules: An approach based on adopting economic presence as a basis for taxation

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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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Bibliographic Details
Main Authors:	Wilson-Rogers, Nicole, Pinto, Dale
Format:	Journal Article
Published:	University of New South Wales, Faculty of Law. Atax 2015
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

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