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The new transfer pricing rules in the context of financial services paper

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Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • choice of transfer pricing method
  • re-characterisation of financial transactions
  • use of the OECD commentary
  • interaction with thin capitalisation
  • new documentation requirements
  • OECD developments on transfer pricing documentation and intangibles.

Author profiles

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 16 November 2021
Click here to expand/collapse more articles by Kristen DEARDS.
Sarah Stevens ATI
Sarah Stevens is a transfer pricing specialist in PwC’s Global Tax team in Sydney. Sarah has specialised in transfer pricing since joining PwC in 1999 and has deep transfer pricing experience across a wide range of issues and industries, and has also supported clients to review their cross-border arrangements in light of other international tax rules such as the diverted profits tax and hybrid mismatch rules. Sarah has assisted numerous clients to review their cross-border funding arrangements in light of the ATO's risk assessment framework in PCG 2017/4. - Current at 12 June 2019

 

This was presented at 2014 Financial Services Taxation Conference .

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The new transfer pricing rules in the context of financial services

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