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Title: Australia – Roche Products Pty Limited v Commissioner of Taxation [2008] AATA 261  Author: Paul Welch, Fletch Heinemann  Contact Information: Asia Pacific Tax Group  Publication Date: April  2008   Publication Type: Newsletter/Alert  Practice/Industry: General Tax Planning; Transfer Pricing Region: Asia Pacific Office: Melbourne/Australia; Sydney/Australia Description: Historically, transfer pricing disputes have rarely found their way into Australian Courts and Tribunals. Accordingly, many taxpayers and practitioners have been forced to apply pricing methodologies and prepare documentation with little guidance other than that published by the Australian Taxation Office (ATO). In an important decision, Roche provides us with a rare insight to the practical difficulties associated with ascertaining arm’s length pricing.  Price and Currency: Complimentary Publication/Link:

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