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Searching Content indexed under Transfer Pricing by Moore Stephens ordered by Published Date Descending.
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1
Building Confidence – A change in approach by the ATO
This document sets out the ATO's new approach to managing compliance and how to better create confidence in the system.
Australia
19 Mar 2015
2
Simplified transfer pricing record-keeping requirements
The ATO has released a range of safe harbours that enable some SME taxpayers to simplify TP record-keeping requirements.
Australia
30 Jan 2015
3
Transfer Pricing - the ATO reconstruction power in Taxation Ruling 2014/6
TR2014/6 addresses the Taxation Commissioner's controversial power to reconstruct a taxpayer's 'actual' transactions.
Australia
27 Nov 2014
4
ATO draft guidance on transfer pricing
The guidance is two draft Taxation Rulings (TR) and two draft Practice Statement Law Administration documents (PSLA).
Australia
14 Oct 2014
5
The ATO develops a sense of proportion to 'low-risk' taxpayers transfer pricing (TP) documentation
These ATO proposals appear to be in response to recommendations for simplified TP documentation for SME taxpayers.
Australia
24 Jul 2014
6
The ATO response to the IGT transfer pricing recommendations - make haste slowly
The Federal Government recently published a report by the IGT on the ATO's management of transfer pricing matters.
Australia
19 Jun 2014
7
Moore Stephens comments on draft transfer pricing rulings and practice statements
The article discusses TR 2014/D3, TR 2014/D4, PSLA 3673 and PSLA 3672, with regard to developments in transfer pricing.
Australia
 
4 Jun 2014
8
The Australian transfer pricing maze.... uncovered
The article reviews recent transfer pricing changes, with some impacts on Australian business operating internationally.
Australia
26 Dec 2013
9
Australia’s transfer pricing maze - dealing with international tax avoidance schemes
Australia is at the forefront of a response to introduce legislation to "reform" or "modernise" transfer pricing rules.
Australia
9 Aug 2013
10
Treasury Submission: Exposure Draft - Tax Laws Amendment (Cross-Border Transfer Pricing) Bill 2013
These are comments and recommendations in response to Treasury's second phase of the transfer pricing reform process.
Australia
24 Dec 2012
11
Transfer pricing reform in Australia
Taxpayers must deal with complex legislation (and OECD guidance) to comply with ATO transfer pricing recommendations.
Australia
23 Dec 2012
12
Transfer Pricing – Unfinished Business... Modernisation of transfer pricing rules
Federal Government has released a further Exposure Draft of proposed amendments to Australia's transfer pricing rules.
Australia
28 Nov 2012
13
The Changing Alchemy of Transfer Pricing
The first tranche of the reform of Australia's transfer pricing rules passed unamended and has received Royal Assent.
Australia
19 Sep 2012
14
Government Releases Phase One of Transfer Pricing Reform
Exposure Draft legislation contains proposed amendments to implement the first stage of the transfer pricing reforms.
Australia
25 Mar 2012
15
The Australian Taxation Office View on the Full Federal Court decision in the SNF case
Government proposes to reform transfer pricing legislation after the ATO Decision Impact Statement on the SNF case.
Australia
 
17 Nov 2011
16
Backdated Reform of Australia’s Transfer Pricing Rules
Govt proposes reforms of transfer pricing rules, some backdated to 2004, to be consistent with international standards.
Australia
5 Nov 2011
17
Commissioner of Taxation v SNF (Australia) Pty Ltd (2011): Practical implications for the application of the Comparable Uncontrolled Price ("CUP") transfer pricing methodology
In general terms, when applying the CUP method, a taxpayer may, inter-alia, seek to compare the price paid for goods acquired from a related party seller (the "controlled transaction") to the price paid by independent parties for the same product (the "uncontrolled transaction").
Australia
7 Jun 2011
18
Tax Ruling on the application of the Transfer Pricing Provisions to business restructuring by multinational enterprises
The Commissioner of Taxation (the "Commissioner"), on 9 February 2011, issued Taxation Ruling TR 2011/1 dealing with the application of the transfer pricing provisions to business restructuring involving an international related party.
Australia
14 Feb 2011
19
TR 2010-7 - interaction between thin cap and transfer pricing
On 27 October 2010, the Commissioner of Taxation (the "Commissioner") finalised its draft ruling on the interaction between the transfer pricing provisions and the thin capitalisation provisions. Draft ruling TR 2009/D6 (the "Draft Ruling") was finalised as Taxation Ruling TR 2010/7 (the "Ruling").
Australia
27 Oct 2010
20
Contract Price Is Not Always Market Value
Taxpayers beware of calculating stamp duty for plant and using agreed purchase prices rather than market valuations.
Australia
17 Aug 2007
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