Business, Management and Accounting
10 months ago

Tax Court Decision Affirms Importance of Traditional Transfer Pricing Methods.

1 view
International Transfer Pricing Journal
The Cameco Decision: A Welcome Glimpse of Transfer Pricing in the Post-BEPS World
Mao Ye, A. Gotfried

Paper Summary

The Tax Court of Canada's recent decision on transfer pricing highlighted the importance of carefully selecting transactions for review, considering contractual relationships between related entities, and prioritizing traditional transfer pricing methods like the CUP method.

Related papers

Business, Management and Accounting
10 months ago

Brazilian transfer pricing laws face overhaul due to OECD BEPS initiative.

Tax Avoidance
Tax Evasion
Infrastructure Impact
1 view
Economics, Econometrics and Finance
10 months ago

Global Tax Allocation Guidelines to Impact Multinational Enterprises

Trade Impact
2 views
Business, Management and Accounting
10 months ago

Brazil's New Transfer Pricing Method to Combat Tax Evasion on Commodities.

Tax Avoidance
Tax Evasion
2 views