Session Catalogue

Annotation 2019-10-21 141737
Substantive Law

Transfer pricing recalibrated: Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432

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Full Description

The Federal Court’s recent decision in Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432 has significant implications for the operation of the Australian transfer pricing regimes, including with respect to the arm’s length principle, the restructuring of transactions, the role of expert witnesses, and the manner in which the Chevron decisions should be understood.

In this session, the panel will consider the implications arising from this important decision.

Participants

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