CRA Principal, Paul Wilmshurst, provides a brief introduction to two key transfer pricing documents released by the OECD on July 30, including a “Revised Discussion Draft on Transfer Pricing Aspects of Intangibles” and a “White Paper on Transfer Pricing Documentation.”
Highlights from 2025 and looking forward to 2026
In the United States, 2025 brought major activity in high profile transfer pricing disputes and reaffirmed how closely transfer pricing, tariffs, and customs...