In this Tax Notes article, Robin Hart discusses how to reevaluate transfer prices based on market conditions caused by COVID-19 and mitigate complexities associated with year-end processes. Robin also examines how (re)structuring intercompany transactions with high upfront payments can be effective in deploying cash within a multinational group.
Transfer pricing automation in ERP systems: traps for compliance
In the article “Transfer pricing automation in ERP systems: traps for compliance,” published in International Tax Review, CRA’s Arin Mitra and Robin...