Australia: Transfer Pricing

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Don’t Let Australia’s R&D Tax Incentive Trigger Unintended US International Tax Cost Sharing Issues

US technology, pharma, and life science companies establishing Australian subsidiaries to access R&D tax incentives face complex international tax challenges. When intercompany agreements are drafted without proper coordination between US transfer pricing rules and Australian R&D Tax Incentive requirements, companies risk significant IRS exposure including platform contribution payment obligations, cost reallocations, and penalties that can exceed the intended tax benefits.

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WilmerHale

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

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Pointon Partners

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

New Reportable Tax Positions Schedule Disclosure Requirements 2024

The Australian Taxation Office released the new 2024 Reportable Tax Positions (RTP) Schedule last week and, as we indicated in our previous article here...

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Alvarez & Marsal

Mylan Australia Holding Pty Ltd V Commissioner Of Taxation – Part IVA Ruled Not To Apply To Debt Push-Down

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Alvarez & Marsal

Risk Assessing IP Planning…the Australian Experience

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Alvarez & Marsal

The benefits and pitfalls of royalty and interest payments in international tax planning

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Fortis Accounting Partners

Australian Federal Budget 2023-2024 - Key Tax Measures And Instant Insights

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K&L Gates LLP

Exposure draft legislation released regarding significant thin capitalisation changes

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RSM Australia

Financial Reporting Valuation Services

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FTI Consulting

A sharper focus on intangible assets

MA

Moore Australia

Taxing the digital economy

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Pinsent Masons

Key considerations for investing in Australia – Tax

CG

Coleman Greig Lawyers

ATO Issues Draft Guidance On The Thin Capitalization Arm's Length Debt Test

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Duff and Phelps

Who, What, Where, With William Head (Video)

Australia Law Performance

CG

Cooper Grace Ward

How To Deal With Key Jamming: Legal Advice For Employers

Australia Employment

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LegalVision

Essential ESG: Episode 26 – Insights From The 2025 UN Forum On Business And Human Rights

Australia Environment

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Corrs Chambers Westgarth

ADR In Personal Injury Claims: A Comparison Between The Approach In England And Wales And Queensland, Australia (Podcast)

Australia Litigation

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Gatehouse Chambers

Interview With The CEO Of ARITA (Video)

Australia Insolvency

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Cathro & Partners

Australia Court Rules In Favor Of Glencore In Transfer Pricing Case

The Federal Court of Australia ("The Court") released its decision in the case of Glencore Investment Pty Ltd v. the Commissioner of Taxation on September 3, 2019.

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Duff and Phelps

Changes To Reporting Tax Uncertainties – AASB Interpretation 23

Recently, there have been a number of changes to Australia's financial reporting landscape that have received a large amount of publicity from advisory firms.

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Duff and Phelps

Simplified Transfer Pricing Record Keeping Options In Australia

Australian entities that meet certain requirements can shortcut the usual lengthy and expensive transfer pricing record keeping process.

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TMF Group BV

Glencore Triumphs Over ATO In Landmark Australian Transfer Pricing Case

In a major victory for the mining giant, the Federal Court has found in favour of Glencore, and held that the terms operating between the Glencore Australian subsidiary ...

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DLA Piper UK LLP

ATO Issues Draft Guidance On Thin Capitalization Arm's Length Debt Test

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Duff and Phelps

Transfer pricing annual review 2018 – Financier Worldwide

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Spruson & Ferguson

Taxation of entities with a significant digital presence in the EU

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Colin Biggers & Paisley

Overseas supply to Australian resellers - taxation of the suppliers

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Colin Biggers & Paisley

Multinational Enterprises Operating In Australia Should Be Vigilant About How They Are Meeting Their Tax Reporting Obligations

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TMF Group BV

The OECD multilateral instrument has widespread tax implications

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Colin Biggers & Paisley

Key cases that transformed the legal landscape in 2017 - and how they will impact your business

Australia Litigation

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Holding Redlich

Recent Developments In Transfer Pricing And The Taxation Of Multinational Companies In Australia

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Jones Day

Chevron: The wash up - Transfer pricing and the Commissioner of Taxation

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Corrs Chambers Westgarth

Crossing the line in cross border finance arrangements – what you need to know post Chevron decision

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Kemp Strang Lawyers

Key cases that transformed the legal landscape in 2017 - and how they will impact your business

This article summarises our selection of the most relevant cases from 2017 and the key takeaways for business for 2018.

Australia Litigation

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Holding Redlich

Recent Developments In Transfer Pricing And The Taxation Of Multinational Companies In Australia

As part of a wide-ranging crackdown on multinational tax avoidance, the Australian Federal Government and the Australian Tax Office have introduced significant reforms to the country's transfer pricing regulations.

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Jones Day

Chevron: The wash up - Transfer pricing and the Commissioner of Taxation

The transfer pricing dispute between Chevron Australia and the CoT reached an abrupt end - by a confidential settlement.

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Corrs Chambers Westgarth

Crossing the line in cross border finance arrangements – what you need to know post Chevron decision

This Federal Court case is the first to provide any real guidance on the intra-group pricing of debt by multinationals.

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Kemp Strang Lawyers

OECD changes to the transfer pricing of intangibles

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Spruson & Ferguson

Budget 2016/17 - Multinationals in the spotlight

Given the media attention on measures to combat multinational tax avoidance, several integrity measures were announced.

Australia Government

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Clayton Utz

Foreign investors face new tax hurdle to get FIRB approval

Changes to the foreign investment review system aim to ensure that foreign investors comply with Australian tax laws.

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Clayton Utz

Flexing Of The Arm's Length Principle In Australia: The Chevron Transfer Pricing Case

The Australian Taxation Office (ATO) has recently won a major transfer pricing victory in the decision of Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092.

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Withers LLP

The transfer pricing Chevron decision - funding, parental support, currency… and the experts

The decision highlights the importance of having relevant and high-quality expert evidence in transfer pricing disputes.

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Clayton Utz

Tax controversy insights

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Norton Rose Fulbright Australia

Building Confidence – A change in approach by the ATO

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Moore Australia

Simplified transfer pricing record-keeping requirements

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Moore Australia

End of calendar year: Transfer pricing, changing duty rates and other customs considerations

Australia International

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Hunt & Hunt

Transfer Pricing - the ATO reconstruction power in Taxation Ruling 2014/6

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Moore Australia

Tax controversy insights - inaugural survey

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Norton Rose Fulbright Australia

ATO draft guidance on transfer pricing

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Moore Australia

The ATO develops a sense of proportion to 'low-risk' taxpayers transfer pricing (TP) documentation

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Moore Australia

The ATO response to the IGT transfer pricing recommendations - make haste slowly

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Moore Australia

Moore Stephens comments on draft transfer pricing rulings and practice statements

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Moore Australia

Adsidui emptor or taxpayers beware - The implications of new guidance on transfer pricing documentation, reconstruction and penalties

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Corrs Chambers Westgarth

Direct Selling Legal Update - March 2014

Australia Consumer

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Addisons

The Australian transfer pricing maze.... uncovered

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Moore Australia

Base erosion and multinational profit shifting: Where to from here?

CU

Clayton Utz

Australia’s transfer pricing maze - dealing with international tax avoidance schemes

MA

Moore Australia

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