Transfer Pricing in Canada, the United States and around the World

Transfer Pricing  in Canada, the United States and around the World

TP Library

The definitive and up to date library on BEPS and Transfer Pricing is available here.

The definitive and up to date library on Transfer Pricing in Canada is available here.

The definitive and up to date library on Transfer Pricing in the United States is available here.

To see other countries’ transfer pricing regulations, go to the OECD Transfer Pricing Country Profiles available here.

The Joint Transfer Pricing Forum of the European Union also maintains Member States’ Transfer Pricing Profiles which are available here (scroll down to section 2 in hyperlink).

The OECD Transfer Pricing Guidelines play a central role in transfer pricing around the world. The OECD Transfer Pricing Guidelines published in July 2017 are available online at www.keepeek.com.

Numerous changes have been made since 2010 (see the BEPS Library here).

Selected Publications

Robert Robillard: “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; http://www.bna.com.

Robert Robillard: “Attribution of Profits to Permanent Establishments: It is time for Convergence”, Tax Topics No. 2376, September 21, 2017, Wolters Kluwer, pp. 1-3. Reproduced with permission. Published and copyright Wolters Kluwer Canada Limited.

Robert Robillard: “Profit-Split Methods and the OECD: Leaning Toward Formulary Apportionment?”, Tax Notes International, Sept. 4, 2017,  Tax Analysts, pp. 1005-1011 (reproduced with permission).

Robert Robillard: Comments on the Public Discussion Draft BEPS Action 7: Additional Guidance on Attribution of Profits to Permanent Establishments, OECD Public Discussion Draft (August 23, 2017).

Robert Robillard: Consultations sur des propositions législatives fiscales : Planification fiscale au moyen de sociétés privées (French) (August 22, 2017).

Robert Robillard: Comments on the Public Discussion Draft BEPS Action 10: Revised Guidance on Profit Splits, OECD Public Discussion Draft (August 21, 2017).

Robert Robillard: Comments on Draft Contents of the 2017 Update to the OECD Model Tax Convention, OECD Public Discussion Draft (August 1st, 2017).

Robert Robillard: “Country-by-Country Reporting in Canada and the United States : A Comparison”,  Tax Management Transfer Pricing Report, Vol. 25, No. 14, November 24, 2016, The Bureau of National Affairs Inc., pp. 856-59; http://www.bna.com (reproduced with permission).

Robert Robillard: Consultation du gouvernement du Canada sur des propositions législatives fiscales : la déclaration pays par pays (article 233.8) (French) (September 26, 2016).

Robert Robillard: “Is There a Sixth Comparability Factor in Canadian Transfer Pricing?“, Canadian Tax Journal, Canadian Tax Foundation, Vol. 63, No. 2, pp. 375-95 (first published by the Canadian Tax Foundation in (2015) 63:2 Canadian Tax Journal 375-95; reproduced with permission).

Robert Robillard: “BEPS-Flavored Cost Contribution Agreement Leave a Sour Aftertaste“, Tax Notes International, July 6, 2015, Tax Analysts, pp. 1115-19 (reproduced with permission).

Robert Robillard: « Les nouvelles règles internationales de documentation de prix de transfert de l’OCDE » Magazine Stratège, Association de planification fiscale et financière (APFF), Juin 2015, Vol. 20, No. 2, pp. 44-48; http://www.apff.org (reproduced with permission).

Robert Robillard: “BEPS Action 3 Missing in Action: CFC Rules or Global Formulary Apportionment?”,  Tax Management Transfer Pricing Report, Vol. 24, No. 3, June 11 2015, The Bureau of National Affairs Inc., pp. 172-75; http://www.bna.com (reproduced with permission).

Robert Robillard: “Finding its Way on a Foggy Moonless Night: Measuring BEPS“, Tax Notes International, June 1, 2015, Tax Analysts, pp. 823-27 (reproduced with permission).

Robert Robillard: “BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment?”Intertax, Volume 43, Issue 6/7, Wolters Kluwer, pp. 447-53 (reproduced with permission).

Robert Robillard: Comments on Public Discussion Draft BEPS Action 11: Improving the Analysis of BEPS, OECD Public Discussion Draft (May 7, 2015).

Robert Robillard: Comments on Public Discussion Draft BEPS Action 3: Strengthening CFC Rules, OECD Public Discussion Draft (May 1st, 2015).

Robert Robillard: Comment on Public Discussion Draft BEPS Action 12: Mandatory Disclosure Rules, OECD Public Discussion Draft  (April 29, 2015).

Robert Robillard: “Canada’s TPM-15 and TPM-16: Throwing Sand in the BEPS Gears“, Tax Management Transfer Pricing Report, Vol. 23, No. 23, April 02 2015, The Bureau of National Affairs Inc., pp. 1535-37; http://www.bna.com. (reproduced with permission).

Robert Robillard: Comments on Public Discussion Draft BEPS Action 10: Use of Profit Splits in the Context of Global Value Chains, OECD Public Discussion Draft (February 5, 2015).

Robert Robillard: Comments on Public Discussion Draft BEPS Actions 8, 9 and 10: Revisions to Chapter I of the Transfer Pricing Guidelines (Including Risk, Recharacterisation, and Special Measures), OECD Public Discussion Draft (February 4, 2015).

Robert Robillard: Comments on Public Discussion Draft BEPS Action 10: Transfer Pricing Aspects of Cross-Border Commodity Transactions, OECD Public Discussion Draft (February 3, 2015).

Robert Robillard (RBRT): Comments on Public Discussion Draft BEPS Action 14: Make Dispute Resolution Mechanisms More Effective, OECD Public Discussion Draft (January 14, 2015).

Robert Robillard (RBRT): Comments on the Public Discussion Draft BEPS Action 7: Preventing the Artificial Avoidance of PE Status, OECD Public Discussion Draft (January 8, 2015).

Robert Robillard (RBRT): Comments on Public Discussion Draft on BEPS Action 10: Proposed Modifications to Chapter VII (Low-Value Adding Services), OECD Public Discussion Draft (January 13, 2015).

Robert Robillard: « BEPS: A Transfer Pricing Documentation Survival Kit for Small and Medium-Sized Businesses »,Transfer Pricing International Journal, Vol. 15, Issue 12, December 2014, Bloomberg BNA, pp. 4-9; http://www.bna.com/ (reproduced with permission).

Robert Robillard: « Prix de transfert et efforts sérieux au Canada : où en sommes-nous? » Magazine Stratège, Association de planification fiscale et financière (APFF), Décembre 2014, Vol. 19, No. 5, pp 32-34; http://www.apff.org. (reproduced with permission).

Robert Robillard: « When It Rains, It Pours: Changes to TP Documentation in Canada May Create a Perfect Storm for Taxpayers », Transfer Pricing International Journal, Vol. 15, Issue 11, November 2014, Bloomberg BNA, pp. 7-12;http://www.bna.com/. (reproduced with permission).

Robert Robillard: « Affaire Marzen Artistic Aluminum – La validité d’un prix de transfert n’est pas déterminée par le résultat obtenu », Revue de planification fiscale et financière, Vol. 34, No. 4, Novembre 2014, Association de planification fiscale et financière (APFF)http://www.apff.org. (reproduced with permission).

Robert Robillard: Comments on the Public Discussion Draft BEPS Action 11: Establish methodologies to collect and analyse data on BEPS and the actions to address it, OECD Public Discussion Draft  (September 17, 2014).

Robert Robillard: Consultation prébudgétaire fédérale du Canada 2015 (French) (August 1, 2014).

Robert Robillard: Consultation du gouvernement du Canada sur la fiscalité internationale (French) (June 6, 2014).

 

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RBRT est synonyme de prix de transfert, prix de transfert canadien, documentation de prix de transfert au Canada, documentation de prix de transfert canadien : Prix de transfert au Canada, méthode de prix de transfert Canada, Loi de l’impôt sur le revenu du Canada, Article 247, IC 87-2R Prix de transfert internationale, Principe de pleine concurrence, Documentation ponctuelle, 247(4), Érosion de la base d’imposition et transfert de bénéfices (BEPS), Documentation standard en matière de prix de transfert de la Pacific Association of Tax Administrators (PATA), Principes de l’OCDE en prix de transfert, Prix de transfert, Prix de transfert au Canada, RBRT Inc., RBRT Transfer Pricing, RBRT Prix de transfert, Jurisprudence en prix de transfert, Jurisprudence impôt international, PTM 01 – Renvois au Comité de revue des prix de transfert (archivée), PTM 02 – Rapatriement de fonds par des non-résidents – Cotisations de la partie XIII, PTM 03 – Redressements à la baisse des prix de transfert en vertu du paragraphe 247(2), PTM 04 – Renseignements de tiers, PTM 05 – Documentation ponctuelle (archivée), PTM 05R – Demandes de documentation ponctuelle, PTM 06 – Opérations groupées, PTM 07 – Renvois au Comité de revue des prix de transfert (archivée), PTM 08 – La décision Dudney – Effets sur la vérification des bases fixes ou des établissements stables et lignes directrices touchant les dérogations de la retenue d’impôt prévue à l’article 105 du Règlement fondées sur une convention fiscale, PTM 09 – Efforts sérieux en vertu de l’article 247 de la Loi de l’impôt sur le revenu, PTM 10 – Arrangements préalables en matière de prix de transfert rétroactifs (archivée), PTM 11 – Arrangements préalables en matière de prix de transfert rétroactifs, PTM 12 – Procédure accélérée relative à l’autorité compétente (PAAC), PTM 13 – Renvois au Comité de revue des prix de transfert, PTM 14 – Mise à jour 2010 sur les Principes de l’OCDE applicables en matière de prix de transfert, Prix de transfert 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RBRT est synonyme de prix de transfert Services de RBRT sur l’Initiative sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) : Évaluation du risque fiscal aux fins de prix de transfert, Gestion du risque fiscal aux fins de prix de transfert, Analyse, recommandations et mise en œuvre de politiques et procédures de prix de transfert, Analyse, recommandations et mise en œuvre de la documentation de prix de transfert, Analyse, recommandations et mise en œuvre de la gestion de la chaîne de valeur, Pertinence d’un arrangement préalable en matière de prix de transfert (APP), Consultation sur l’arrangement préalable en matière de prix de transfert (APP), Documentation pour un arrangement préalable en matière de prix de transfert (APP) ; Services de RBRT sur la Documentation de prix de transfert : Analyse de transactions, Analyse économique, Optimisation de l’analyse de comparabilité, Optimisation de l’analyse fonctionnelle, Évaluation des fonctions aux fins de prix de transfert, Évaluation des risques aux fins de prix de transfert, Évaluation des actifs aux fins de prix de transfert, Optimisation d’application des méthodes de prix de transfert, Recherche optimisée de comparables, Études économiques et rapports en prix de transfert ; Services de RBRT sur les Allègements de prix de transfert, résolutions de différends et litiges : Services de consultation avant, pendant et après la vérification de prix de transfert de l’ARC et du IRS, Services de consultation avant, pendant et après les processus d’opposition et d’appel de l’ARC et du IRS, Services de consultation avant, pendant et après le processus de l’Autorité compétente, Études économiques et rapports pour les processus d’opposition et d’appel de l’ARC et du IRS, Études économiques et rapports en cas de litiges fiscaux de prix de transfert, Services d’expert-conseil en cas de litiges fiscaux de prix de transfert ; Services de RBRT sur les Politiques et procédures de prix de transfert et gestion du risque : Évaluation du risque fiscal aux fins de prix de transfert, Gestion du risque fiscal aux fins de prix de transfert, Évaluation des politiques et procédures de prix de transfert, Design de politiques et procédures de prix de transfert, Mise en œuvre de politiques et procédures de prix de transfert, Mesures de suivi sur les politiques et procédures de prix de transfert ; Services de RBRT sur l’Arrangement préalable en matière de prix de transfert (APP) : Préparation de la documentation de prix de transfert, Assemblage de la documentation de prix de transfert, Analyse de transactions, Analyse de comparabilité, Pertinence d’un arrangement préalable en matière de prix de transfert (APP), Services de consultation et documentation pour un arrangement préalable en matière de prix de transfert (APP): rencontre préliminaire, demande d’APP, soumission d’APP, documentation, visite d’établissements, études économiques et rapports, rapport de prix de transfert, Design et assemblage de demande d’arrangement préalable en matière de prix de transfert (APP), Design et assemblage de soumission pour un arrangement préalable en matière de prix de transfert (APP), Études économiques et rapports d’expert-conseil pour un arrangement préalable en matière de prix de transfert (APP) ; Services de RBRT sur la Gestion de la chaîne de valeur aux fins de prix de transfert : Évaluation de fonctions et location stratégique, Évaluation de risques et location stratégique, Évaluation d’actifs et location stratégique, Évaluation de biens incorporels et location stratégique, Évaluation de services intragroupes et location stratégique, Évaluation de transactions financières (garanties, assurance, gestion centrale de trésorerie et de coûts, etc.) et location stratégique, Réorganisation d’entreprise. RBRT assiste sur les demandes fondées sur une convention fiscale tels que : impôt sur le revenu des non-résidents canadiens, statut de résident (résidence), établissement stable, ajustements de prix de transfert, double imposition du revenus tirés de biens immeubles ou des bénéfices d’entreprises, retenues d’impôts sur les dividendes, intérêts, redevances, frais de gestion, services rendus par des non-résidents, revenus tirés de biens immeubles, revenus d’intérêts ou relatifs à des gains en capital, double imposition du revenu d’emploi, pensions et annuités, retenues d’impôt de la Partie XIII de la Loi de l’impôt sur le revenu canadienne, dispenses (waivers) sur les retenues en vertu du Règlement de l’impôt sur le revenu (règlement 102 et règlement 105), double imposition d’autres types de revenus et les crédits d’impôt étranger.