The Resource Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears

Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears

Label
Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
Title
Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
Creator
Subject
Language
eng
Summary
This article argues recent transfer pricing memoranda (TPM) issued by the Canada Revenue Agency (CRA) on low-value services and the use of multiple-year data ignore relevant guidance developed by the OECD under its project to combat base erosion, and further that the TPM on multiple-year data places the CRA firmly at odds with U.S. regulations
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
Robillard, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • BEPS
  • intra-group services
Label
Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
Instantiates
Publication
Label
Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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