2020 National Transfer Pricing Online Part 2 - Transfer pricing aspects of cross-border transfers of intangibles

Published on 10 Sep 2020 | Took place at Online, National

Cross-border transactions involving transfers of intangibles are often heavily scrutinised by tax authorities given the potential tax risks associated with them. The valuation of intangibles lies at the heart of the analysis relied on by taxpayers to support these transactions from a tax perspective. But what is required from a taxpayer in order to properly demonstrate that the arm’s length conditions from an Australian transfer pricing have been met? Our presenters explored this question from the perspectives of the valuer, the transfer pricing specialist and the tax authority.