CRA Insights

Trends in transfer pricing in 2012 and looking ahead to 2013

December 1, 2012

As the global economy continues to suffer from recession and sluggish growth, countries are looking for ways to increase tax revenues. So it is no surprise that in 2012 transfer pricing remained a hot topic of conversation as government officials publicly condemned the tax practices of many large multinational corporations. While government officials admitted that many of these companies are complying with the letter of the law, they say corporations are abusing the spirit of the law. This article includes a brief summary of the trends in transfer pricing with a focus on the United States, the United Kingdom, and the Organisation for Economic Co-operation and Development (OECD).

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