viernes, 23 de noviembre de 2012

Australia - Exposure draft of new transfer pricing rules released

Australian Treasury yesterday released an Exposure Draft (ED) of 'Phase 2' of the Australian transfer pricing reforms following an announcement by the Assistant Treasurer. The ED outlines new transfer pricing rules that are proposed to apply to all taxpayers (with treaty and non-treaty country transactions) prospectively, replacing the current transfer pricing rules.
Source and more info: PKN

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