Title

Are advance pricing agreements the transfer pricing controversy management tool of the future?

Date of this Version

11-1-2011

Document Type

Journal Article

Publication Details

Citation only

Markham, M. (2011). Are advance pricing agreements the transfer pricing controversy management tool of the future? Australian Tax Review, 40 (4), 222-234.

Access of publisher's website.

2011 HERDC submission. FoR code: 180125

© Copyright Thomson Reuters (Professional) Australia Limited, 2011

ISSN

0311-094X

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 Arrangement Program by the Australian Taxation Office in March 2011.

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This document has been peer reviewed.