Australia releases draft practical compliance guideline addressing TP-issues for inbound distribution arrangements

Nov 30,2018

Australian Taxation Office (‘ATO’) releases draft practical compliance guideline addressing transfer pricing (TP) issues related to inbound distribution arrangements; The draft guideline sets out ATO’s intended compliance approach in respect of TP outcomes associated with inbound distributors having activities involving – a) distribution of goods purchased from related foreign entities for resale and b) distribution of digital products ...


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