Transfer Pricing in Canada: Reporting of Non-Arm’s Length Transactions with Non-Residents

Par Robert Robillard - 15 janvier 2019

Transfer Pricing in Canada: Reporting of Non-Arm's Length Transactions with Non-Residents This blog post is also available in pdf format here. Legislation Since 1997, Canada’s transfer pricing rules have been included in section 247 of the Canadian Income Tax Act (ITA)....

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BEPS Rules Now Officially Part of the OECD Transfer Pricing Guidelines

Par Robert Robillard - 20 juin 2016

This blogpost originally appeared on rbrt.ca. The OECD recently indicated: "On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015...

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