The Resource Master file, local file and country-by-country reporting : a Canadian perspective

Master file, local file and country-by-country reporting : a Canadian perspective

Label
Master file, local file and country-by-country reporting : a Canadian perspective
Title
Master file, local file and country-by-country reporting : a Canadian perspective
Creator
Subject
Language
eng
Summary
The author considers the broad compatibility of the master file, local file and country-by-country reporting regimes with existing Canadian tax law, first by outlining the essential elements of these regimes and then testing them with reference to the main elements of the investigatory powers of Canadian tax authorities and taxpayers' reporting obligations under the Income Tax Act
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
Wilkie, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • CbCR
  • exchange of information
  • transfer pricing
  • master file
  • local file
  • reporting requirements
Label
Master file, local file and country-by-country reporting : a Canadian perspective
Instantiates
Publication
Label
Master file, local file and country-by-country reporting : a Canadian perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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