The ATO’s “Simplified Transfer Pricing Record-Keeping” options allow qualifying entities to opt out of Australia’s full transfer pricing requirements.
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Understanding OECD’s guidance on transfer pricing implications of COVID-19 pandemic
The new OECD guidance will be important to businesses that are examining how best to address the impact of the pandemic on their transfer pricing arrangements.
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Transfer pricing considerations in an economic downturn
Now is the time for multinational enterprises to consider changes to transfer pricing policies.
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