Canada's approach to implementing OECD documentation rules
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The work Canada's approach to implementing OECD documentation rules 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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Canada's approach to implementing OECD documentation rules
Resource Information
The work Canada's approach to implementing OECD documentation rules 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.
- Label
- Canada's approach to implementing OECD documentation rules
- Language
- eng
- Summary
- This article analyses how Canada implemented the OECD's transfer pricing documentation recommendations, that provide for a country-by-country report, a master file, and a local file, to combat base erosion and profits shifting
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 26 (2017), no. 12 ; 8 p
- Geographic coverage
- North America
- Language note
- English
Context
Context of Canada's approach to implementing OECD documentation rulesWork of
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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/resource/kLdLXDeSwCI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/kLdLXDeSwCI/">Canada's approach to implementing OECD documentation rules</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>