Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
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The work Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
Resource Information
The work Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Geographic coverage
- North America
- Language note
- English
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