CRA Principal, Paul Wilmshurst, provides a brief introduction to two key transfer pricing documents released by the OECD on July 30, including a “Revised Discussion Draft on Transfer Pricing Aspects of Intangibles” and a “White Paper on Transfer Pricing Documentation.”
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 ...