Transfer Pricing: Lessons From Australia. "Striking a Balance"

J. Elliott

Working Papers from University of Southampton - Department of Accounting and Management Science

Abstract: In the UK, the Government intends to introduce new transfer pricing rules and include them within the self-assessment tax system. Prior to that, thegovernment intends to publish draft legislation for consultation "to ensure that the new provisions are clear, complience costs are kept to the minimum necessary, and that the rules apply more consistently and morefairly". Australia operates a self-assessment system for transfer pricing and the Australian Tax Office (ATO) has been active in this area for a number of years. This paper reviews the current position regarding transfer pricing requirements in Australia and considers what the UK can learn from the Australian experience.

Keywords: TAXATION (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 31 pages
Date: 1997
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