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| 01879nam##2200289za#4500 |
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| 001 | 9.572345 |
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| 003 | CaOODSP |
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| 005 | 20210624183156 |
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| 007 | cr ||||||||||| |
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| 008 | 150406|1996||||xxc|||||o f|0| 0 eng|d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aF21-4/96-10E-PDF |
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| 110 | 1 |aCanada. |bDepartment of Finance. |
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| 245 | 10|aStudy on transfer pricing / |h[electronic resource]|c[by] Robert Turner ; prepared for the Technical Committee on Business Taxation. |
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| 260 | |aOttawa - Ontario : |bFinance Canada |cDecember 1996. |
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| 300 | |a34p.|breferences, tables |
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| 490 | 1 |aWorking paper|v96-10 |
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| 500 | |a"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. |
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| 520 | 3 |aThe 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 |
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| 590 | |a11-30-Supp|b2011-12-02 |
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| 690 | 07|aTaxes|2gcpds |
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| 720 | 1 |aTurner, Robert |
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| 775 | 08|tLes prix de transfert / |w(CaOODSP)9.602722 |
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| 776 | 0#|tStudy on transfer pricing / |w(CaOODSP)9.613811 |
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| 830 | #0|aWorking paper ;|v96-10|w(CaOODSP)9.506727 |
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| 856 | 40|ahttp://publications.gc.ca|qPDF|s96 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-10E.pdf|y96-10 |
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