Private entities sometimes exercise public power or perform governmental functions and often deliver services on behalf of governments. In these situations, complex public law issues concerning control and accountability arise. This seminar examines some of those issues.
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…