On March 29, 2012, the Minister of Finance proposed significant changes to Canada’s transfer pricing and international tax rules in the federal government’s 2012 budget, including clarifying the treatment of transfer pricing secondary adjustments, changes to thin capitalization rules, and foreign affiliate dumping.
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:...