Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements
Article comments
Interim status: Citation only.
Markham, M. (2009). Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements. Asia-Pacific tax bulletin, 15(5), 308-320.
Access the publisher's website.
2009 HERDC submission. FoR code: 1801
© Copyright Michelle Markham, 2009
Abstract
This article compares and contrasts the approaches taken by Australian and Japanese tax authorities in the areas of transfer pricing relating to intangibles and advance pricing agreements. The analysis is particularly interesting in light of the coming into force of the new Australia--Japan tax treaty on 3 December 2008.
Suggested Citation
Michelle Markham. "Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements" Asia-Pacific tax bulletin 15.5 (2009): 308-320.
Available at: http://works.bepress.com/michelle_markham/8
This document is currently not available here.