The Resource Three downs and out : new Canadian transfer pricing rules level the playing field

Three downs and out : new Canadian transfer pricing rules level the playing field

Label
Three downs and out : new Canadian transfer pricing rules level the playing field
Title
Three downs and out : new Canadian transfer pricing rules level the playing field
Creator
Subject
Summary
The paper discusses the general framework of the new Canadian draft transfer pricing legislation issued on 11 September 1997, the major differences between those rules and the US regulations and suggested approaches for dealing with those differences. Priority of methods, resale price and cost plus vs. the comparable profits method, profit split vs. TNMM and CPM, post-year-end adjustments, documentation requirements, penalties
Citation source
In: Tax notes international. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
Shapiro, A.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • profit methods
  • level playing field
Label
Three downs and out : new Canadian transfer pricing rules level the playing field
Instantiates
Publication
Abbreviated title
TaxNint
Label
Three downs and out : new Canadian transfer pricing rules level the playing field
Publication
Abbreviated title
TaxNint

Library Locations

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