To embed, copy and paste the code into your website or blog: The Glencore decision is a landmark ruling on the application of Australia's transfer pricing rules governing transactions within multinational groups. These rules seek to ensure that tax is not avoided as a result of non-arm's length related party dealings. Following the High Court of Australia's decision to not grant special leave to appeal the decision, Benjamin Lancaster explores its implications for taxpayers undertaking transactions See more + The Glencore decision is a landmark ruling on the application of Australia's transfer pricing rules governing transactions within multinational groups. These rules seek to ensure that tax is not avoided as a result of non-arm's length related party dealings.