ATO ramps up 2025 transfer pricing compliance with new financing risk zones, narrower CbC exemptions, public reporting, and clarified low-risk software payment rules – urging multinationals to boost documentation and stay ahead of evolving rules.

The Australian Parliament has passed legislation implementing the OECD/G20 Pillar Two framework, effective 1 January 2024. This global minimum tax establishes a 15% effective tax rate for multinational enterprises (MNEs) with global revenues exceeding €750 million, targeting profit-shifting and ensuring consistency across jurisdictions.

Manchester City have been accused of breaching Financial Fair Play and now face 115 charges. We have analysed publicly available data from a Transfer Pricing perspective. 

The Australian Federal Budget for 2024-2025 introduces several pivotal measures to reinforce Australia's ties with Southeast Asia and simplify trade processes.  Australia’s Asia Desk has analysed these budgetary measures and discusses how businesses can effectively leverage these changes.

The transfer pricing environment in Australia has undergone significant change in recent years. This evolution will continue. (Mandarin and English)

The long running and high profile Ampol transfer pricing case has recently settled and it has been reported that they are paying the Australian Tax Office (ATO) $157 million.
 
This case has highlighted the importance of organisations operating within Transfer Pricing requirements.  Find out what our specialist has to say.

Moore Australia Queensland and Northern New South Wales (QLD/NNSW) is pleased to welcome their newest Partner, Anthony Hayley.

The taxation of intangible assets is a complex area of taxation and further complexity is added where there are international related party dealings in respect to these assets. Significant legislative and interpretative changes are being made in relation to the taxation of intangibles which impact taxpayers.
 

The Organisation for Economic Co-operation and Development (OECD) released guidance on the transfer pricing implications of the COVID-19 pandemic.  Nghi Huynh from Moore Global's member company Arminino in America summarises the key points in her blog.