The Resource Canada's place in the contemporary transfer pricing world

Canada's place in the contemporary transfer pricing world

Label
Canada's place in the contemporary transfer pricing world
Title
Canada's place in the contemporary transfer pricing world
Creator
Subject
Language
eng
Summary
This article looks at Canada's place in the contemporary transfer pricing world. After describing the international and Canadian contexts, the article examines various aspects of transfer pricing in Canada, such as the regulatory context, the legislative statement of the arm's length principle and the administrative rule, applying the arm's length principle, penalties and documentation, reassessments, access to information, and administration of transfer pricing. The article also considers two issues of contemporary interest in transfer pricing in Canada: attributing profits to permanent establishments and a broader review of transfer pricing and Canada's international tax rules
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Wilkie, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • documentation requirements
Label
Canada's place in the contemporary transfer pricing world
Instantiates
Publication
Label
Canada's place in the contemporary transfer pricing world
Publication

Library Locations

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