Transfer pricing

Treatment of non-resident captive insurance arrangements

Income tax: international transfer pricing for intra-group services

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Income tax: international transfer pricing - cost contribution arrangements

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

Income tax: application of the transfer pricing provisions to business restructuring by multinational enterprises

Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997

Income tax: transfer pricing documentation and Subdivision 284-E

Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied

Income tax: arm's length transfer pricing methodologies for international dealings