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Tax authority requests for information – managing TP evidence across your enterprise

Sophie Brown and Sarah Blakelock of Deloitte highlight the lessons to be learnt from transfer pricing disputes and case law as tax authorities increasingly pursue data interrogation, source data, and access to emails. ....

Nigeria , Denmark , Zambia , United-kingdom , Nigerian , Danish , Blackrock-holdco , Singapore-telecom-australia-investments-pty-ltd , Mastercare-service , Deloitte , Us-court , Plastichem-nigeria

Unmasking Glencore's Swiss coal profits

John Canavan’s legal war turns focus on the Swiss miner’s staggeringly profitable Baar marketing arm. ....

China , Australia , Switzerland , Singapore , Australian , Swiss , Matt-canavan , Glencore , Xstrata , Glencore-investment-pty-ltd , Centre-for-international-corporate-tax-accountability , Tax-office

Australian Taxation Office wins Singtel TP dispute

Kelvin Yuen of DLA Piper discusses a recent decision that clarifies several key transfer pricing principles in Australia and highlights the importance of expert witnesses. ....

Australia , Australian , Kelvin-yuen , Singtel-optus , Decision-of-the-federal-court , Australian-taxation-office , Singapore-telecom-australia-investments , Glencore-investment-pty-ltd , Euromoney-institutional-investor , Chevron-australia-holdings-pty-ltd , Federal-court , Singapore-australia-investment

Transfer pricing financing disputes – the latest Australian instalment - Knowledge

The SingTel decision underscores the Commissioner of Taxation s willingness to challenge longstanding structures, and that robust evidence is critical in a transfer pricing context. ....

Australia , Singapore , Commonwealth-of-australia , Australian , Justice-thawley , A-justice-moshinsky , Justice-moshinsky , Andy-bubb , Angela-wood , Clayton-utz , Cable-wireless-optus-ltd , Singapore-telecom-australia-investments-pty-ltd

Australia's response to Glencore, legal professional privilege and the CCIV regime

Jun Au of DLA Piper Australia provides an overview of tax developments in Australia including the ATO’s response to the Glencore decision, improvements to the corporate collective investment vehicle regime and legal professional privilege. ....

Australia , Switzerland , Australian , Swiss , Australian-taxation-office , Glencore , Glencore-investment-pty-ltd , Euromoney-institutional-investor , Australia-holding-pty-ltd , High-court , Full-federal-court