CRA assisted a software company with the integration of acquired technology into an existing qualified cost sharing arrangement with consideration of the appropriateness of carve-outs. Additional work included the alignment of functional returns for acquired subsidiaries with the transfer pricing policies of the acquirer.
Transfer Pricing: The year in review
2020 was a year like none other as the global economy and governments across the world were impacted by the COVID-19 pandemic. In this edition of Insights:...