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Inbound distributor compliance guideline A draft risk rating released based on profit level and functional factors for inbound distributors. The Australian Taxation Office (ATO) has released new guidance outlining its compliance approach to ‘inbound’ Australian distributors. The draft guidance, titled PCG 2018/D8 Transfer pricing issues related to inbound distribution arrangements (the PCG) outlines the ATO’s approach to risk rating based on profit level and functional factors for Australian inbound distributors, and at what profit levels it may dedicate resources to investigate further their transfer pricing arrangements.Consiste... Sign in below or register now to read the full article |
Authors: KPMG Global Transfer Pricing Services Published Date: 23 November 2018 |
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