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Article: Roche Products v Federal Commissioner of Taxation: prices not profits.
- Article from:
- Australasian Business Intelligence
- Article date:
- July 14, 2008
CopyrightCOPYRIGHT 2008 News provided by Comtex. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Byline: Adam Russoniello
Jul 14, 2008 (Taxation in Australia - ABIX via COMTEX) -- The application of the Australian transfer pricing rules is full of uncertainties. Complicated cases are particularly difficult to resolve, due to the lack of any relevant Australian case law. The proper interaction of Australia's domestic tax and treaty regimes is also problematic. The decision of the Administrative Appeals Tribunal in "Roche Products Pty Ltd and FCT" provides some guidance ...
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