Finance Canada has released its Notice of Ways and Means Motion to introduce an Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting It is available here: https://www.fin.gc.ca/drleg-apl/2018/adtpfe-edipef-eng.asp. As it is...
En savoir plusThis blogpost was originally released in French on poesiefiscale.ca Le printemps s’en vient : les camps d’entraînement vont actuellement bon train au baseball. Le budget fédéral 2018, déposé le 27 février 2018, contient lui aussi son lot de balles courbes...
En savoir plusRead our latest piece published in Intertax 45/12 titled “Contractual Arrangements and the Delineation of a Transaction: A Duo in Crisis Mode”. Summary - "This article highlights the evolving relationship between contractual arrangements and the delineation of a transaction for transfer...
En savoir plusProfit split methods have had global formulary apportionment inclines lately. This second piece on profit split methods was recently published in Tax Analysts: ““Profits” in Profit Split Methods: Hazardous Crossovers on the way to Global Formulary Apportionment”, Tax Notes International, October...
En savoir plusThis 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...
En savoir plusThe OECD recently released the comments received on its latest discussion draft on transactional profit splits in the context of the Base Erosion and Profit Shifting initiative (BEPS). These comments along with the comments received on the latest discussion draft on...
En savoir plusThe OECD released its first discussion draft on the attribution of profits to permanent establishments in early 2001. Since then, quite a few updates have been released and can be found in the Library on BEPS and Transfer Pricing available here. Additional...
En savoir plusProfit split methods have had global formulary apportionment inclines lately... Read our latest piece on profit split methods titled "Profit-Split Methods and the OECD: Leaning Toward Formulary Apportionment?", Tax Notes International, Sept. 4, 2017, pp. 1005-1011, available here. This article...
En savoir plusWithin the work on BEPS action 14 Make Dispute Resolution Mechanisms More Effective, the OECD recently released the MAP Peer Review Report for the United States. This report reviews the dispute resolution mechanisms available in the United States to address, among...
En savoir plusWithin the work on BEPS action 14 Make Dispute Resolution Mechanisms More Effective, the OECD recently released the MAP Peer Review Report for Canada. This report reviews the dispute resolution mechanisms available in Canada to address, among other things, double taxation....
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