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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

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleStudy on transfer pricing / [by] Robert Turner ; prepared for the Technical Committee on Business Taxation.
Series title
  • Working paper 96-10
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Other formatsPhysical text-[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.
Description34p.references, tables
Catalogue number
  • F21-4/96-10E-PDF
Subject terms
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