Kristen Deards SC

Kristen Deards SC

Banco Chambers

Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, led and unled, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities.

All Sessions by Kristen Deards SC

11:30 am - 12:30 pm

Session 21.4: Transfer Pricing – where to from here?

International Stream

The panel will identify and explore the areas of continuing uncertainty in the transfer pricing landscape following the High Court’s rejection of special leave in Glencore. The panel will also provide insights on the ATO’s areas of focus in transfer pricing and consider alternative avenues of challenge available including Part IVA and diverted profits tax as an extension of transfer pricing.