OECD updates Australia’s transfer pricing profile

The country profiles include two new sections relating to the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to Permanent Establishments.

The Organisation for Economic Cooperation and Development (OECD) has published updated transfer pricing country profiles of 20 jurisdictions. According to a related OECD release, these updated profiles also contain new information on each country’s legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the “Authorised OECD Approach” (AOA) to attribute profits to permanent establishments. The transfer pricing country profiles focus...

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Published Date: 04 August 2021