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Transfer Pricing : Lessons From Australia. "Striking a Balance"

Author

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  • Elliott, J.

Abstract

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.

Suggested Citation

  • Elliott, J., 1997. "Transfer Pricing : Lessons From Australia. "Striking a Balance"," Papers 97-135, University of Southampton - Department of Accounting and Management Science.
  • Handle: RePEc:fth:sotoam:97-135
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    Keywords

    TAXATION;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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