OECD tax avoidance

How transfer pricing actually works – and why it’s abused

Multinational tax avoidance is proving to be a sore point for Australians. You’ve heard about the big players – Facebook, Google, Apple – and there is speculation they might be engaging in dodgy transfer pricing practices. The problem is, while everyone’s steeped in a debate about fiscal-moral-legalism, nobody’s explaining the practical implications of a mispricing

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