00000nam##2200000za#4500 9.613811 CaOODSP 20200327180445 ta 150406|1996||||xxc||||| f|0| 0 eng|d 0-662-25777-4 CaOODSP eng n-cn--- F21-4/96-10E Canada. Department of Finance. Study on transfer pricing / by Robert Turner. Ottawa - Ontario : Finance Canada 1996. 26p. : references, tables ; 28 cm. Working paper 96-10 "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. 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 Softcover 97-18 1997-05-02 Taxes gcpds Turner, Robert Les prix de transfert / (CaOODSP)9.624358 Study on transfer pricing / (CaOODSP)9.572345 Working paper ; 96-10 (CaOODSP)9.514611