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Transfer Pricing in Canada: An Overview

By Robert Robillard - 14 janvier 2019

Transfer Pricing in Canada: An Overview Legislation Since 1997, Canada’s transfer pricing rules have been included in section 247 of the Canadian Income Tax Act (ITA). They are complemented by sections 233.1 ITA, 233.3 ITA, 233.4 ITA, and 233.8 ITA,...

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BEPS Transfer Pricing Canada , BEPS Transfer Pricing Comparable , BEPS Transfer Pricing Method , Business Strategy Transfer Pricing

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