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.
|Journal||International Transfer Pricing Journal (ITPJ)|
|Publication status||Published - 2021|
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505029 International law
- 502038 Taxation