The Australian Taxation Office is cracking down on multinationals that use complex intercompany accounting methods and valuations to avoid paying tax across borders. Audits of some of Australia's top corporations with subsidiaries in a tax haven, low-tax jurisdiction or bank secrecy country are slated to begin in November. Transfer pricing is an area of international business law that's forever evolving – and it presents major challenges for both the tax authorities and the defendants, as recent court battles have shown. But avoiding tax is not the sole motivation for companies to direct revenue offshore, in global business sometimes patriotism plays a part, suggest experts from the Australian School of Business.