Transfer pricing: lessons from Australia - "striking a balance"
Transfer pricing: lessons from Australia - "striking a balance"
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, compliance 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.
University of Southampton
Elliot, J.
a58927e5-52a0-4043-a985-887ce99eb698
1997
Elliot, J.
a58927e5-52a0-4043-a985-887ce99eb698
Elliot, J.
(1997)
Transfer pricing: lessons from Australia - "striking a balance"
(Discussion Papers in Accounting and Management Science, 97-135)
Southampton, UK.
University of Southampton
31pp.
Record type:
Monograph
(Discussion Paper)
Abstract
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, compliance 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.
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Published date: 1997
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Local EPrints ID: 36142
URI: http://eprints.soton.ac.uk/id/eprint/36142
PURE UUID: 3d9c30fa-f4c8-4e9d-9ed0-cefa2931f2dd
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Date deposited: 27 Apr 2007
Last modified: 11 Dec 2021 15:31
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Author:
J. Elliot
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