% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/irpd.R
\name{ato_irpd}
\alias{ato_irpd}
\title{International Related Party Dealings (IRPD)}
\source{
Australian Taxation Office International Related
Party Dealings release. Licensed CC BY 2.5 AU.
}
\usage{
ato_irpd(year = "latest", table = 1L)
}
\arguments{
\item{year}{Income year in \code{"YYYY-YY"} form (e.g.
\code{"2023-24"}) or \code{"latest"}.}

\item{table}{Integer 1, 2, or 3. Default \code{1}.}
}
\value{
An \code{ato_tbl}. Monetary values in nominal AUD.
}
\description{
Returns the ATO's International Related Party Dealings data,
which captures intra-group cross-border payments and
receivables reported by Australian corporate taxpayers. Core
dataset for BEPS and transfer-pricing research, transfer
pricing risk assessment, and multinational tax analysis.
}
\details{
The IRPD data is published as a separate CKAN package per
income year (2019-20 through 2023-24). Each annual package
contains three tables:
\itemize{
\item \strong{Table 1} : IRPD totals from 2015-16 to the current year
\item \strong{Table 2} : IRPDs by jurisdiction
\item \strong{Table 3} : Index of chart data
}
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  by_jurisdiction <- ato_irpd(year = "2023-24", table = 2)
  head(by_jurisdiction)
})
options(op)
}
}
\references{
Organisation for Economic Co-operation and Development (2015).
\emph{Transfer Pricing Documentation and Country-by-Country
Reporting, Action 13: 2015 Final Report}. OECD/G20 Base
Erosion and Profit Shifting Project, Paris.
\doi{10.1787/9789264241480-en}

Commonwealth of Australia. \emph{Income Tax Assessment Act
1997}, Subdivision 815-B (Transfer Pricing); \emph{Multinational
Anti-Avoidance Law} (MAAL) and \emph{Diverted Profits Tax}.

Australian Taxation Office (annual). \emph{International
Dealings Schedule (IDS) instructions}. Reporting framework
underlying the IRPD dataset.
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
