Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements

Research output: Contribution to journalArticleResearch

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 languageEnglish
Pages (from-to)308-320
Number of pages13
JournalAsia Pacific Tax Bulletin
Volume15
Issue number5
Publication statusPublished - 2009

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title = "Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements",
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.",
author = "Michelle Markham",
year = "2009",
language = "English",
volume = "15",
pages = "308--320",
journal = "Asia Pacific Tax Bulletin",
issn = "0218-3536",
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Congruence and divergence in transfer pricing in Australia and Japan : Intangibles and advance pricing agreements. / Markham, Michelle.

In: Asia Pacific Tax Bulletin, Vol. 15, No. 5, 2009, p. 308-320.

Research output: Contribution to journalArticleResearch

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AB - 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.

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JF - Asia Pacific Tax Bulletin

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