ATO set to update APA program
June 23, 2009
The Australian Taxation Office (ATO) has released an external review of the advance pricing arrangement (APA) programme together with an initial response to the recommendations contained in the report.
The ATO’s reaction to the review carried out by PricewaterhouseCoopers is positive in terms of agreement with the broad thrust of the recommendations made by PwC. But the ATO places heavy reliance on the implementation of the proposed transfer pricing system (TPMS) to provide the appropriate foundation upon which to build a new, improved APA programme.
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