This article examines the worldwide changes that have taken place in relation to transfer pricing regulation and enforcement as a background to investigating the reasons for the rise in popularity of advance pricing agreements as a transfer pricing controversy management tool. It also considers various new developments impacting the effectiveness of these agreements, including the introduction of a new Advance Pricing Agreement Program by the Australian Tax Office in March 2011.
|Number of pages||13|
|Journal||Australian Tax Review|
|Publication status||Published - 2011|