In 2013, transfer pricing continued to build on the momentum generated in 2012 and was a hot topic in both the media and halls of government. The following covers what CRA believes to be some of the most interesting events in transfer pricing over the last year. Click the link below to read the article.
OECD issues guidance on transfer pricing implications of COVID-19
The Guidance is not prescriptive and leaves solutions to the issues that it raises unanswered. We note that the Guidance is not binding on tax administrations...