In addition to the rulings and determinations, the ATO has also issued a number of transfer pricing specific papers, covering issues ranging from a basic introduction to transfer pricing concepts and risk assessment through to more specific issues such as marketing intangibles.
In addition to the rulings and determinations, the ATO has also issued a number of transfer pricing specific papers, covering issues ranging from a basic introduction to transfer pricing concepts and risk assessment through to more specific issues such as marketing intangibles.