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.
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...