Canada’s Approach to Implementing OECD Documentation RulesBy Robert Robillard - 17 October 2017
This article reviews in detail the transfer pricing documentation rules in Canada.
We analyse how Canada implemented the OECD’s transfer pricing documentation recommendations, that provide for a country-by-country report, a master file, and a local file, to combat base erosion and profits shifting.
Read “Canada’s Approach to Implementing OECD Documentation Rules”, Tax Management Transfer Pricing Report, Vol. 25, No. 14, October 5, 2017, The Bureau of National Affairs Inc., pp. 532-28, available here.
Reproduced with permission. Copyright Tax Management Transfer Pricing Report, The Bureau of National Affairs Inc., http://www.bna.com.
The complete library on Transfer Pricing in Canada is available here.
The complete library on BEPS and Transfer Pricing is available here.
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