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

Publication: Scientific journalJournal article


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 languageEnglish
JournalInternational Transfer Pricing Journal (ITPJ)
Issue number3
Publication statusPublished - 2021

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505029 International law
  • 502038 Taxation

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