Advance pricing arrangement reform in Australia: Was it worth the wait?

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Abstract

In June 2007, the Australian Taxation Office (ATO) announced that it had tendered for an independent review to evaluate the role and performance of its Advance Pricing Arrangement (APA) Program. Following the submission of the Review Report in 2008, the ATO took steps to co-design, together with industry representatives, a more efficient and effective system that would satisfy the needs of both internal and external stakeholders and be sustainable in the long term. The revitalized APA Program was finally introduced in March 2011. This article will discuss and analyse the efficacy of the changes brought about by the new Program.
Original languageEnglish
Pages (from-to)63-74
Number of pages12
JournalIntertax: international tax review
Volume40
Issue number1
Publication statusPublished - 2012

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