Transfer Pricing Aspects of Business Restructurings

Journal
Butler, M.; Pengelly, J.
Australia
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 1
Format/Price
JournalUSD 45

Business restructurings are increasingly common amongst multinational companies but due to the effect such restructurings can have on a company’s taxability, tax authorities have increased their scrutiny of such events. The authors provide an overview of the situation in Australia.