Australia Publishes Draft Compliance Guideline on Transfer Pricing Issues Related to Inbound Distribution Arrangements

The Australian Taxation Office has published draft Practical Compliance Guideline (PCG) 2018/D8, which outlines the ATO's intended compliance approach to the transfer pricing outcomes associated with the following activities of inbound distributors:

• Distributing goods purchased from related foreign entities for resale; and
• Distributing digital products or services where the intellectual property in those products or services is owned by related foreign entities.

This includes a framework …