The Resource The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations

The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations

Label
The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations
Title
The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations
Creator
Subject
Language
eng
Summary
This article discusses the main issues raised in the OECD discussion draft and their consequences for Canadian taxpayers and MNEs. Various aspects of the Report, the authors state, do not fit well with Canadian domestic tax laws, especially the transfer pricing rules found in Par. 247 of the Income Tax Act
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
  • Tremblay, R.G
  • Suarez, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cross-border reorganization
  • reorganization
Label
The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations
Instantiates
Publication
Label
The OECD discussion draft on transfer pricing aspects of business restructurings - Canadian considerations
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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