Supply chain management : Australia

Journal
Smit, S.
International Transfer Pricing Journal 2006 (Volume 13), No. 5
PriceUSD 45

Part of a comparative survey examining the commonly implemented supply chain management structures. This article discusses the author's experience with business reorganizations in Australia. In addition it considers the Australian tax treatment of different business models, as well as the potential for existence of a permanent establishment of the foreign principal and preferred transfer pricing methods.