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?

Mirna Solange Screpante

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?

Mirna Solange Screpante

Vienna University of Economics and Business

Publication: Scientific journal › Journal article

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.

Original language	English
Journal	International Transfer Pricing Journal (ITPJ)
Volume	28
Issue number	3
Publication status	Published - 2021

Austrian Classification of Fields of Science and Technology (ÖFOS)

505029 International law
502038 Taxation

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Cite this

@article{ee91e94b50b14112999a9061644ef553,

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?",

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.",

author = "Screpante, {Mirna Solange}",

year = "2021",

language = "English",

volume = "28",

journal = "International Transfer Pricing Journal (ITPJ)",

issn = "2352-9172",