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)

RIS

@ARTICLE{Screpante2021,
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?},
author = {Mirna Solange Screpante},
year = {2021},
doi = {n.a.},
url = {https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2021_03_au_1.html},
volume = {28},
number = {3},
language = {EN},
journal = {International Transfer Pricing Journal (ITPJ)},
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.},
}