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Article
Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements
Asia-Pacific tax bulletin (2009)
  • Michelle Markham, Bond University
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.

Keywords
  • transfer pricing,
  • Australia,
  • Japan,
  • tax
Publication Date
October 1, 2009
Publisher Statement
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
Citation Information
Michelle Markham. "Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements" Asia-Pacific tax bulletin Vol. 15 Iss. 5 (2009)
Available at: http://works.bepress.com/michelle_markham/8/