The Resource Annual review : Canada

Annual review : Canada

Label
Annual review : Canada
Title
Annual review : Canada
Creator
Subject
Language
eng
Summary
This annual review discusses transfer pricing issues in Canada in 2013. Canadian taxpayers are facing aggressive audits by the Canadian Revenue Agency (CRA). This article considers the CRA, a legislative update, the mutual agreement procedure (MAP) programme, and the advance pricing agreement (APA) programme. Finally it provides a case law update (McKesson, GlaxoSmithKline and Soft-Moc)
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
  • FitzGerald, J
  • McCrodan, A.F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • audit
  • tax authorities
  • OECD
  • MAP
  • APA
Label
Annual review : Canada
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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