Abstract
This article compares and contrasts the approaches taken by Australian and Japanese tax authorities in the areas of transfer pricing relating to intangibles and advance pricing agreements. The analysis is particularly interesting in light of the coming into force of the new Australia--Japan tax treaty on 3 December 2008.
| Original language | English |
|---|---|
| Pages (from-to) | 308-320 |
| Number of pages | 13 |
| Journal | Asia Pacific Tax Bulletin |
| Volume | 15 |
| Issue number | 5 |
| Publication status | Published - 2009 |