Quotation 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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Publication's profile

Status of publication Published
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

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Screpante, Mirna Solange (Former researcher)
Research areas (ÖSTAT Classification 'Statistik Austria')
5235 International law (Details)
5349 Business taxation (Details)
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