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.
Insights: Transfer pricing is not just an international issue
In this issue of Insights, we discuss how states are seeking additional ways to collect revenue, including transfer pricing audits. This is particularly...