The Resource Cross-border intragroup service charges : back to basics

Cross-border intragroup service charges : back to basics

Label
Cross-border intragroup service charges : back to basics
Title
Cross-border intragroup service charges : back to basics
Creator
Subject
Language
eng
Summary
This article reviews the Canada Revenue Agency's interpretation of the OECD guidelines on intragroup services as expressed in Information Circular 87-2R and argues that although the CRA purports to fully endorse the guidelines, certain provisions of the circular clearly diverge from this position
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 19 (2011),
http://library.link/vocab/creatorName
  • Langlois, S
  • Dali-Ali, C
  • Raphael, K.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • arm's length principle
  • cost contribution arrangement
Label
Cross-border intragroup service charges : back to basics
Instantiates
Publication
Label
Cross-border intragroup service charges : back to basics
Publication

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      52.37366609999999 4.9336932
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