Miscellaneous 2022

Differences between Australian, OECD, and foreign country transfer pricing rules

Published Date: 10 Nov 2022

 

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While as a policy objective the arm's length standard should be broadly globally consistent, the implementation and interpretation of the arm's length standard by Australia, the OECD, and foreign countries varies in a number of respects. This video explores some of these differences and the impacts of these differences including the potential for double taxation.

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