|THE AUDITOR-GENERAL Efficiency Audit Report Australian Taxation Office: International Profit Shifting||1|
|The Auditor- General Efficiency Audit Report Australian Taxation Office: International Profit Shifting||3|
|2 SCOPE OF PROFIT SHIFTING PROBLEM||14|
|4 COVERAGE BY ATO OF INTERNATIONAL PROFIT SHIFTING||28|
|5 USE OF COMPUTERS AND DATABASES||32|
|6 MANAGEMENT OF INTERNATIONAL PROFIT SHIFTING CASES||42|
|7 FOREIGN EXCHANGE CONTROL||54|
|8 INDUSTRY ANALYSES||63|
|9 DETERMINING THE ARM’S LENGTH PRICE||69|
|10 RESOURCE MANAGEMENT||72|
|11 SUMMARY OF MAJOR AUDIT FINDINGS||75|
|12 PRIORITIES ATTACHED TO AUDIT RECOMMENDATIONS||77|
|SECTION 13 AUDIT RECOMMENDATIONS AND ATO RESPONSES||81|
|APPENDIX 1 Summary of cases for which profit shifting assessments have been raised since 1 July 1982||95|
|APPENDIX 2 GLOSSARY||101|
Australian Audit Office. (1987). Australian Taxation Office. International profit shifting Retrieved February 27, 2021, from http://nla.gov.au/nla.obj-2085012938
Australian Audit Office. Australian Taxation Office. International profit shifting Canberra: Australian Government Publishing Service, 1987. Web. 27 February 2021 <http://nla.gov.au/nla.obj-2085012938>
Australian Audit Office. 1987, Australian Taxation Office. International profit shifting Australian Government Publishing Service, Canberra viewed 27 February 2021 http://nla.gov.au/nla.obj-2085012938
| author1=Australian Audit Office.
| title=Australian Taxation Office. International profit shifting
| section=v, 91, 2 pages ; 25 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 275 of 1987
| publisher=Australian Government Publishing Service
| access-date=27 February 2021
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