In the UK, the Government intends to introduce new transfer pricing rules and include them within the self-assessment tax system. Prior to that, thegovernment intends to publish draft legislation for consultation "to ensure that the new provisions are clear, complience costs are kept to the minimum necessary, and that the rules apply more consistently and morefairly". Australia operates a self-assessment system for transfer pricing and the Australian Tax Office (ATO) has been active in this area for a number of years. This paper reviews the current position regarding transfer pricing requirements in Australia and considers what the UK can learn from the Australian experience.
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Paper provided by University of Southampton - Department of Accounting and Management Science in its series Papers with number
97-135.
Length: 31 pages Date of creation: 1997 Date of revision: Handle: RePEc:fth:sotoam:97-135
Contact details of provider: Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK. Phone: 44 0173 592537/592555 Fax: 44 0173 593858 Email: Web page: http://www.soton.ac.uk/~econweb/ More information through EDIRC