The Resource Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
Resource Information
The item Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 29 January 2016, Canada's Federal Court of Appeal (FCA) released its decision in the Marzen Artistic Aluminum case, which concerned the transfer pricing treatment of marketing fees paid to a taxpayer's wholly owned foreign subsidiary. The FCA judgment reinforced certain issues decided by the Tax Court of Canada, including the importance of respecting contracts between separate legal entities and not inappropriately amalgamating separate and distinct entities
- Language
- eng
- Label
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
- Title
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
- Language
- eng
- Summary
- On 29 January 2016, Canada's Federal Court of Appeal (FCA) released its decision in the Marzen Artistic Aluminum case, which concerned the transfer pricing treatment of marketing fees paid to a taxpayer's wholly owned foreign subsidiary. The FCA judgment reinforced certain issues decided by the Tax Court of Canada, including the importance of respecting contracts between separate legal entities and not inappropriately amalgamating separate and distinct entities
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
- http://library.link/vocab/creatorName
-
- Dujsic, M
- Gurr, S
- Evans, A
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Transfer Pricing Guidelines
- transfer pricing
- taxpayer
- CUP method
- case law
- Label
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
- Label
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Federal-Court-of-Appeal-upholds-lower-Court/_gDnX2bZptk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Federal-Court-of-Appeal-upholds-lower-Court/_gDnX2bZptk/">Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
