Australia Publishes Draft Compliance Guideline on Transfer Pricing Issues Related to Inbound Distribution Arrangements
The Australian Taxation Office has published draft Practical Compliance Guideline (PCG) 2018/D8, which outlines the ATO's intended compliance approach to the transfer pricing outcomes associated with the following activities of inbound distributors:
- Distributing goods purchased from related foreign entities for resale; and
- Distributing digital products or services where the intellectual prope…