Simplified Transfer Pricing Record Keeping: 2020 Update

Proverbially, as hindsight is 20/20, this is an auspicious year to keep ahead of the Simplified Transfer Pricing Record-Keeping options (the STPRK Options) outlined in the ATO’s Practical Compliance Guideline 2017/2 (PCG 2017/2). The STPRK Options are a safeguard offered to eligible entities – not against the application of transfer pricing rules – but against … Continue reading Simplified Transfer Pricing Record Keeping: 2020 Update