Luxury vehicle growing interest in luxury vehicles from emerging markets such as China and Russia. The entry-level luxury segment has been very competitive, and there has been price-overlapping with well-equipped non-luxury cars. For example, in Canada, several luxury manufacturers set sales records in August 2009, due mostly to aggressive incentives on entry-level luxury vehicles. In September 2009, BMW, Mercedes-Benz, Lexus and Audi all saw their Canadian sales increase by more than 10 per cent compared to a year earlier, despite overall Canadian auto sales being down 3.5 per cent compared to September 2008. The head of Mercedes-Benz Canada suggested that the brand
Toyota Aurion (XV40) Toyota Australia then commenced work on the development of the car, concurrently developing both the Australian car and the version for Asia. Beranger proclaims that the entire engineering undertaking, "is probably one of the most significant jobs that any subsidiary of Toyota Japan has done anywhere in the world." The Australian variant of the car was codenamed "323L". Despite both cars being essentially identical, Australia was given a different code due to the car occupying a broader range in that market—from a fleet vehicle to a sports-oriented model. In Asia, the car's role is much narrower, being a high-end luxury