In this edition of Insights: Transfer Pricing, we highlight the work of CRA’s Transfer Pricing Practice in 2019, provide a recap of 2019 transfer pricing regulations/guidance and litigation, and discuss hot topics such as taxation of the digital economy and the OECD’s Unified Approach.
In 2020, we expect the OECD to be focused on further developing the Unified Approach to the taxation of the digital economy, and we anticipate countries to continue to add guidance to their regulations.
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One of the most common analyses in transfer pricing is on the cusp of being overhauled at a global level. This pending change has the potential to impact many...