Miscellaneous 2021

Reconstruction or recharacterisation under transfer pricing - arguments for and against

Source: National

Published Date: 15 Dec 2021

 

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This podcast covers the relevant provisions in Division 815, the OECD Guidelines and recent Court decisions which focus on these issues.

Author(s)

Individual Session

Reconstruction or recharacterisation under transfer pricing - arguments for and against

Author(s): Dioni Perera , Fiona Dillon CTA , David Bond CTA

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