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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).

Record type: Monograph (Discussion Paper)


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

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Published date: 1997


Local EPrints ID: 36142
PURE UUID: 3d9c30fa-f4c8-4e9d-9ed0-cefa2931f2dd

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Date deposited: 27 Apr 2007
Last modified: 17 Jul 2017 15:45

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Author: J. Elliot

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