ITAA 1997 s 177M(4) requires regard to be had to the 2010 OECD Transfer Pricing Guidelines (the OECD Guidelines) and other documents covered by section 815-135
ATO documents that consider ITAA 1997 s 177M(4) requires regard to be had to the 2010 OECD Transfer Pricing Guidelines (the OECD Guidelines) and other documents covered by section 815-135