Canada’s TPM-15 and TPM-16: Throwing Sand in the BEPS Gears
Read our new Transfer Pricing Report article on TPM-15 Intra-group services and section 247 of the Income Tax Act and TPM-16 Role of Multiple Year Data in Transfer Pricing Analyses.
This article dwells into some of the intricacies and oddities contained in Transfer Pricing Memoranda TPM-15 and TPM-16 recently released by the Canada Revenue Agency.
The article is available here.
To read more on international tax matters visit DRTP Publications page available here.
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