Transfer pricing: lessons from Australia - "striking a balance"
Elliot, J. (1997) Transfer pricing: lessons from Australia - "striking a balance". Southampton, UK, University of Southampton, 31pp. (Discussion Papers in Accounting and Management Science, (97-135) ).
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In the UK, the Government intends to introduce new transfer pricing rules and include them within the self-assessment tax system. Prior to that, the government intends to publish draft legislation for consultation "to ensure that the new provisions are clear, complience costs are kept to the minimum necessary, and that the rules apply more consistently and more fairly". Australia operates a self-assessment system for transfer pricing and the Australian Tax Office (ATO) has been active in this area for a number of years. This paper reviews the current position regarding transfer pricing requirements in Australia and considers what the UK can learn from the Australian experience
|Item Type:||Monograph (Discussion Paper)|
|Subjects:||H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||27 Apr 2007|
|Last Modified:||02 Mar 2012 11:47|
|Publisher:||University of Southampton|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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