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All you need to know about transfer pricing documentation.
The ATO is currently focusing on reviewing arrangements involving the use of offshore procurement hubs that source goods on behalf of Australian resident multinational enterprises (MNEs).
In the most recent Tax Payer Alert TA 2015/5, the ATO announced that is focusing on structures where the procurement hub offshore is sourcing goods on behalf of the Australian MNE and is also receiving services from another related party entity located offshore (Service hub).
