Screpante, Mirna Solange. 2021. Australia - The Full Federal Court Rules against the ATO in the Glencore Case: How Far Can Reconstruction Go under the OECD Guidelines and Domestic Law? International Transfer Pricing Journal (ITPJ). 28 (3)
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Abstract
Glencore constitutes a key case for the understanding of the “recharacterization” provision (subdivision 815-B of the ITAA 97) in light of the 2017 OECD Guidelines, which from the view of Australian domestic law, go beyond a mere source of interpretation.
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Status of publication | Published |
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Affiliation | WU |
Type of publication | Journal article |
Journal | International Transfer Pricing Journal (ITPJ) |
Language | English |
Title | Australia - The Full Federal Court Rules against the ATO in the Glencore Case: How Far Can Reconstruction Go under the OECD Guidelines and Domestic Law? |
Volume | 28 |
Number | 3 |
Year | 2021 |
URL | https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2021_03_au_1.html |
DOI | n.a. |
Open Access | N |
Associations
- People
- Screpante, Mirna Solange (Former researcher)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5235 International law (Details)
- 5349 Business taxation (Details)