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. The article provides an overview of the Discussion Draft and explains the potential impact of these proposals for Multinational Enterprises and their transfer pricing documentation requirements.
Drug pricing rules and tariffs reshape transfer pricing for IP
In the article “Drug Pricing Rules and Tariffs Reshape Transfer Pricing for IP,” published in Bloomberg Tax, CRA’s Transfer Pricing experts Robin Hart and ...