Title
Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements
Date of this Version
10-1-2009
Document Type
Journal Article
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.
COinS
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Publication Details
Interim status: Citation only.
Markham, M. (2009). Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements. Asia-Pacific tax bulletin, 15(5), 308-320.
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2009 HERDC submission. FoR code: 1801
© Copyright Michelle Markham, 2009