Abstract
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.
Original language | English |
---|---|
Pages (from-to) | 222-234 |
Number of pages | 13 |
Journal | Australian Tax Review |
Volume | 40 |
Issue number | 4 |
Publication status | Published - 2011 |