The US is front and center in implementing the final report Action 13 of the international project to combat base erosion and profit shifting (BEPS). In this article published in Bloomberg BNA, the authors discuss the importance of country-by-country reporting and the essential roles each member country’s tax administration and business taxpayers have in implementing the BEPS country-by country report. They explain how to make transfer pricing BEPS proof.
Drug pricing rules and tariffs reshape transfer pricing for IP
In the article “Drug Pricing Rules and Tariffs Reshape Transfer Pricing for IP,” published in Bloomberg Tax, CRA’s Transfer Pricing experts Robin Hart and ...