The Resource Canada proposes rigorous new transfer pricing rules

Canada proposes rigorous new transfer pricing rules

Label
Canada proposes rigorous new transfer pricing rules
Title
Canada proposes rigorous new transfer pricing rules
Creator
Subject
Summary
Article on the draft legislation that will change transfer pricing rules applicable to transactions between a Canadian taxpayer and a non- resident person. The authors discuss the arm's-length standards imposed by the new rules, exclusions from the rules, the discretion of the Minister regarding adjustment, and penalties for certain transfer pricing adjustments
Citation source
In: Journal of international taxation. - New York. - Vol. 8 (1997),
http://library.link/vocab/creatorName
  • Murray, B
  • Kingissepp, A.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • penalties
  • arm's length principle
Label
Canada proposes rigorous new transfer pricing rules
Instantiates
Publication
Label
Canada proposes rigorous new transfer pricing rules
Publication

Library Locations

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      52.37366609999999 4.9336932
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