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
Resource Information
The item Three downs and out : new Canadian transfer pricing rules level the playing field 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 Three downs and out : new Canadian transfer pricing rules level the playing field 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
- 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
- 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
- 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
- Abbreviated title
- TaxNint
- Label
- Three downs and out : new Canadian transfer pricing rules level the playing field
- Abbreviated title
- TaxNint
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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/Three-downs-and-out--new-Canadian-transfer/Yr7svsb0GgM/" 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/Three-downs-and-out--new-Canadian-transfer/Yr7svsb0GgM/">Three downs and out : new Canadian transfer pricing rules level the playing field</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>
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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/Three-downs-and-out--new-Canadian-transfer/Yr7svsb0GgM/" 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/Three-downs-and-out--new-Canadian-transfer/Yr7svsb0GgM/">Three downs and out : new Canadian transfer pricing rules level the playing field</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>
