Study on transfer pricing / by Robert Turner. : F21-4/96-10E
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
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.613811&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | Study on transfer pricing / by Robert Turner. |
| Titre de la série | Working paper96-10 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Papier |
| Autres formats offerts | Électronique-[Anglais] |
| 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. |
| Information sur la publication | Ottawa - Ontario : Finance Canada 1996. |
| Reliure | Softcover |
| Description | 26p. : references, tables ; 28 cm. |
| ISBN | 0-662-25777-4 |
| Numéro de catalogue |
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| Descripteurs | Taxes |
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