Australia

Michelle Markham

Australia

Faculty of Law

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

Abstract

[Extract]
Historically, the number of tax treaty disputes experienced by Australia has been relatively low. The latest OECD mutual agreement procedure (MAP) statistics for 2016 reveal that in relation to Australia, for cases which started before 1 January 2016, the starting inventory included 23 transfer pricing cases and 9 other cases, with an ending inventory of 16 transfer pricing cases and 7 other cases.2 During the 2016 calendar year, 12 transfer pricing MAP cases and 10 other MAP cases were started in relation to Australia, with one of these transfer pricing cases and two of the other cases being closed by 31 December 2016, resulting in a total of 27 transfer pricing cases and 15 other cases in the ending inventory at this date.

Original language	English
Title of host publication	Tax Treaty Arbitration
Editors	Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
Publisher	IBFD Publications
Chapter	2
Pages	37-62
Number of pages	26
ISBN (Electronic)	978-90-8722-615-2, 978-90-8722-616-9
ISBN (Print)	978-90-8722-614-5
Publication status	Published - Apr 2020

Publication series

Name	WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
Volume	15
ISSN (Electronic)	2451-8360

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Cite this

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title = "Australia",

abstract = "[Extract] Historically, the number of tax treaty disputes experienced by Australia has been relatively low. The latest OECD mutual agreement procedure (MAP) statistics for 2016 reveal that in relation to Australia, for cases which started before 1 January 2016, the starting inventory included 23 transfer pricing cases and 9 other cases, with an ending inventory of 16 transfer pricing cases and 7 other cases.2 During the 2016 calendar year, 12 transfer pricing MAP cases and 10 other MAP cases were started in relation to Australia, with one of these transfer pricing cases and two of the other cases being closed by 31 December 2016, resulting in a total of 27 transfer pricing cases and 15 other cases in the ending inventory at this date.",

author = "Michelle Markham",

year = "2020",

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Australia. / Markham, Michelle.
Tax Treaty Arbitration. ed. / Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck. IBFD Publications, 2020. p. 37-62 (WU Institute for Austrian and International Tax Law - Tax Law and Policy Series; Vol. 15).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

TY - CHAP

T1 - Australia

AU - Markham, Michelle

PY - 2020/4

Y1 - 2020/4

N2 - [Extract] Historically, the number of tax treaty disputes experienced by Australia has been relatively low. The latest OECD mutual agreement procedure (MAP) statistics for 2016 reveal that in relation to Australia, for cases which started before 1 January 2016, the starting inventory included 23 transfer pricing cases and 9 other cases, with an ending inventory of 16 transfer pricing cases and 7 other cases.2 During the 2016 calendar year, 12 transfer pricing MAP cases and 10 other MAP cases were started in relation to Australia, with one of these transfer pricing cases and two of the other cases being closed by 31 December 2016, resulting in a total of 27 transfer pricing cases and 15 other cases in the ending inventory at this date.

AB - [Extract] Historically, the number of tax treaty disputes experienced by Australia has been relatively low. The latest OECD mutual agreement procedure (MAP) statistics for 2016 reveal that in relation to Australia, for cases which started before 1 January 2016, the starting inventory included 23 transfer pricing cases and 9 other cases, with an ending inventory of 16 transfer pricing cases and 7 other cases.2 During the 2016 calendar year, 12 transfer pricing MAP cases and 10 other MAP cases were started in relation to Australia, with one of these transfer pricing cases and two of the other cases being closed by 31 December 2016, resulting in a total of 27 transfer pricing cases and 15 other cases in the ending inventory at this date.

M3 - Chapter

SN - 978-90-8722-614-5

T3 - WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

SP - 37

EP - 62

BT - Tax Treaty Arbitration

A2 - Lang, Michael

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

PB - IBFD Publications

ER -

Australia

Abstract

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