In combating transfer pricing schemes, the determination of an arm's length price has long been a problem for enforcement agencies worldwide. It is important that these methods be clearly defined so as to prevent transfer pricing abuses and facilitate certainty for the taxpayer. This comment will compare the United States and Australian approaches to this problem, focusing particularly on the method of arm's length price determination and its effectiveness in each jurisdiction.
Marinko, Paul G.
"Transfer Pricing : Australian and American Reactions,"
Revenue Law Journal:
2, Article 7.
Available at: http://epublications.bond.edu.au/rlj/vol2/iss2/7