Arm's Length Principle Vs. Implicit Support: What's the Way Forward?
On January 11 2016, the European Commission (the Commission) again used Tax State Aid arguments to combat tax planning by multinationals when it announced its final decision in the formal state aid investigation into the...more
On 13 February 2013, the Federal Government introduced legislation into Parliament that will significantly broaden the circumstances in which Australia's transfer pricing rules may be applied. The legislation will come...more