Customs Duty Valuation and Transfer Pricing
Copyright policy ) A. Joseph;
Customs Duty Valuation and Transfer Pricing
This article discusses the different valuation techniques employed by the Australian Customs and the Australian Tax Office. Although both Customs and the ATO subscribe to the same principle of “arm’s length”, the reality is that the two authorities apply differing tests when determining whether the price at which a transaction was entered into was at arm’s length.
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selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
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