Pricing
TP/OS
New
Resources
Regulations
OECD Guidelines
US Treasury § 482
Country Profiles
Case Law
Benchmarking
Documentation
Pillar Two & CbCR
All Resources
Company
Security
About Us
Last Updates
BOOK A DEMO
LOG IN
Loading...
Case Law
/
Glencore (FCA 2019)
Back to Case Law
🇦🇺
Australia
Taxpayer Win
Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia
2019
Federal Court of Australia
Topics
transfer pricing
commodities
copper concentrate
commodity pricing
CUP
quotational period
price sharing
TCRCs
Division 13
Subdivision 815-A
OECD Guidelines
arm's length range
Loading content...
Official Sources
Federal Court of Australia judgment: Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432
View Source
ATO case database (print): Glencore Investment Pty Ltd v FC of T (2019 ATC 20-710)
View Source
Full Federal Court judgment: Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187
View Source
ATO Decision Impact Statement (Published 28 September 2021)
View Source
Taxand Australia note (9 October 2019)
View Source
Related Cases
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62
Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187
Previous Case
Fiat Chrysler (FFT) (2019)
Next Case
Google France (2019)
Back to All Cases
