Study on transfer pricing / [by] Robert Turner ; prepared for the Technical Committee on Business Taxation. : F21-4/96-10E-PDF
The paper summarizes recent transfer pricing guidelines issued by the Organisation for Economic Cooperation and Development, provides an overview of the tax rules applying in various countries to related party transactions and compares these approaches to those found in Canada. The study offers, for the Committee's consideration, possible changes or alternative approaches for the Canadian tax system.--Abstract
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.572345&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Study on transfer pricing / [by] Robert Turner ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-10 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | "The paper summarizes recent transfer pricing guidelines issued by the Organisation for Economic Cooperation and Development, provides an overview of the tax rules applying in various countries to related party transactions and compares these approaches to those found in Canada. The study offers, for the Committee's consideration, possible changes or alternative approaches for the Canadian tax system."--Abstract. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 34p.references, tables |
| Catalogue number |
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| Subject terms | Taxes |