On September 16, the OECD released its first set of reports and recommendations to address seven of the actions in the BEPS Action Plan it published in July 2013. Members of the CRA Transfer Pricing Practice comment on three of the deliverables that are of particular relevance to transfer pricing. To read the article, click the link below.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...