Both Italy and France finalized their transfer pricing documentation regulations by issuing administrative instructions on, respectively, December 15, and December 23, 2010. The two countries’ regulations differ quite significantly despite the fact that both are explicitly inspired by the European Union Code of Conduct on transfer pricing documentation. This article provides a comparative review of some of the key features of each set of regulations.
CRA acknowledged in ITR's 2023 World Transfer Pricing Guide
CRA is pleased to be acknowledged in International Tax Review’s (ITR) 2023 World Transfer Pricing Guide as one of the “leading” transfer pricing practices in...