The Organisation for Economic Co-operation and Development (OECD) published a Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting on January 30, 2014 as part of its Base Erosion and Profit Shifting (BEPS) initiative. CRA Principal, Paul Wilmshurst, provides an overview of the Discussion Draft and explains the potential impact of these proposals for Multinational Enterprises and their transfer pricing documentation requirements. Click below to read the article.
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:...