Australia's Adoption of the OECD Transfer Pricing Guidelines

Read our response to the proposed amendments of Treasury to Division 815 of the Income Tax Assessment Act 1997 to update the guidance to the most recent version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which was adopted by the OECD’s Committee of Fiscal Affairs and published on 20 January 2022:Submission in Response to Miscellaneous Amendments to Treasury Portfolio Laws