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Author : François Vincent
Publisher :
ISBN 13 :
Total Pages : 324 pages
Book Rating : 4.F/5 ( download)
Download or read book Transfer Pricing in Canada written by François Vincent and published by . This book was released on 2002 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Patrick Boyle
Publisher :
ISBN 13 : 9781551410913
Total Pages : 267 pages
Book Rating : 4.4/5 (19 download)
Download or read book Canadian Transfer Pricing written by Patrick Boyle and published by . This book was released on 2002 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Robillard
Publisher : Self-Counsel Press
ISBN 13 : 1770405186
Total Pages : 131 pages
Book Rating : 4.7/5 (74 download)
Download or read book Transfer Pricing in Canada and the United States written by Robert Robillard and published by Self-Counsel Press. This book was released on 2020-09-15 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this day and age, international expansion or simply conducting commercial dealings across borders, without too many hassles, is a taxing proposal. Without a strong understanding of the laws ruling international taxes, peace of mind is, at best, elusive. This book focuses on the rules of transfer pricing within the international tax regime, as they stand in Canada and the United States. Commercial enterprises large and small will benefit from the expert advice in this book. Author Robert Robillard brings his years of experience as an economist, accountant, and teacher to this work. He explains the background of pricing cross-border transactions between related parties, and offers a “Transfer Pricing Tool Kit” for the design, implementation, and documentation of the value chain for business and taxation purposes. Robillard covers the expected and unexpected relationships that will emerge from the cross-border transactions: the transfer pricing audit and the mechanisms available to remedy double taxation, as well as the usefulness of an advisor with respect to the handling of cross-border transactions.
Author : François Vincent
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (863 download)
Download or read book Transfer Pricing in Canada written by François Vincent and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : B. Beswick
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Transfer Pricing and Transactions Between Foreign Entities written by B. Beswick and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The application of Canadian transfer-pricing rules to transactions with and between foreign affiliates remains uncertain, particularly in light of certain recent Canada Revenue Agency administrative positions. Such uncertainty creates significant transactional and reporting risks for multinational enterprises. The purpose of this article is to examine one particular area of uncertainty - the proper application of Canadian transfer-pricing rules to a transaction between foreign entities. The author concludes that Canada's transfer-pricing rules do not apply to a transaction between two foreign entities except to the extent that one or both entities come within the charging provisions in the Income Tax Act, and further concludes that this limitation on the application of the transfer-pricing rules is appropriate from a policy perspective.
Author : Fraser Milner Casgrain
Publisher :
ISBN 13 : 9781554964116
Total Pages : pages
Book Rating : 4.9/5 (641 download)
Download or read book Canadian Transfer Pricing, 2nd Edition written by Fraser Milner Casgrain and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David G. Duff
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Transfer Pricing in Canada written by David G. Duff and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This chapter deals with Canadian transfer pricing.
Author : Jamal Hejazi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (656 download)
Download or read book Transfer Pricing - the Basics from a Canadian Perspective written by Jamal Hejazi and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Turner
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (319 download)
Download or read book Study on Transfer Pricing written by Robert Turner and published by . This book was released on 1996 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : M. Przysuski
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book What Do Canada's Transfer Pricing Recommendations Mean for Taxpayers?. written by M. Przysuski and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Examination of the Canadian transfer pricing in relation to recent guidance issued by the Canada Customs and Revenue Agency.
Author : Wolfgang Schön
Publisher : Springer Science & Business Media
ISBN 13 : 3642259804
Total Pages : 308 pages
Book Rating : 4.6/5 (422 download)
Download or read book Fundamentals of International Transfer Pricing in Law and Economics written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2012-02-15 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Download or read book Overview of Canadian Transfer Pricing written by and published by . This book was released on 2008 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Turner
Publisher : The Committee
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (18 download)
Download or read book Study on Transfer Pricing written by Robert Turner and published by The Committee. This book was released on 1996 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Insight Information Inc
Publisher :
ISBN 13 : 9781550498165
Total Pages : 340 pages
Book Rating : 4.4/5 (981 download)
Download or read book Prepare for New Canadian Transfer Pricing Rules written by Insight Information Inc and published by . This book was released on 1997 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264265120
Total Pages : 612 pages
Book Rating : 4.2/5 (642 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author : François Vincent
Publisher : Thomson Carswell
ISBN 13 : 9780779854035
Total Pages : 1348 pages
Book Rating : 4.8/5 (54 download)
Download or read book Transfer Pricing in Canada, 2013 written by François Vincent and published by Thomson Carswell. This book was released on 2014-01-31 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kerrie Sadiq
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book International Transfer Pricing written by Kerrie Sadiq and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In response to developments in international trade and an increased focus on international transfer-pricing issues, Canada's minister of finance announced in the 1997 budget that the Department of Finance would undertake a review of the transfer-pricing provisions in the Income Tax Act. On September 11, 1997, the Department of Finance released draft transfer-pricing legislation and Revenue Canada released revised draft Information Circular 87-2R. The legislation was subsequently amended and included in Bill C-28, which received first reading on December 10, 1997. The new rules are intended to update Canada's international transfer-pricing practices. In particular, they attempt to harmonize the standards in the Income Tax Act with the arm's-length principle established in the OECD's transfer-pricing guidelines. The new rules also set out contemporaneous documentation requirements in respect of cross-border related-party transactions, facilitate administration of the law by Revenue Canada, and provide for a penalty where transfer prices do not comply with the arm's-length principle. The Australian tax authorities have similarly reviewed and updated their transfer-pricing practices. Since 1992, the Australian commissioner of taxation has issued three rulings and seven draft rulings directly relating to international transfer pricing. These rulings outline the selection and application of transfer-pricing methodologies, documentation requirements, and penalties for non-compliance. The Australian Taxation Office supports the use of advance pricing agreements (APAs) and has expanded its audit strategy by conducting transfer-pricing risk assessment reviews. This article presents a detailed review of Australia's transfer-pricing policy and practices, which address essentially the same concerns as those at which the new Canadian rules are directed. This review provides a framework for comparison of the approaches adopted in the two jurisdictions. The author concludes that although these approaches differ in some respects, ultimately they produce a similar result. Both regimes set a clear standard to be met by multinational enterprises in establishing transfer prices. Both provide for audits and penalties in the event of noncompliance. And both offer the alternative of an APA as a means of avoiding transfer-pricing disputes with Australian and Canadian tax authorities.
