On 13 March 2019, the Australian Taxation Office (ATO) published Practical Compliance Guideline (PCG) 2019/1, which outlines the ATO's 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 property in those products or services is owned by related foreign entities. This includes a framework that can be used by taxpayers to: Assess the transfer pricing risk of their inbound distribution arrangements; Understand the compliance approach the ATO is likely to adopt given the transfer pricing risk...