topics interest rates international taxation transfer pricing summary chevron is involved in a dispute with australian tax office over its reported profits in that location based on intercompany financing at high interest rates relative to market benc 1

1. According to the article, what has been Chevron’s practice in charging interest to its Australian subsidiary?

2. Why does the Australian taxing authority dispute Chevron’s interest practices?

3. Why does Chevron’s CFO claim that this resolution will impact investment in Australia and have implications more broadly around the globe?