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.

Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ.
Senior Partner, DRTP Consulting Inc.
514-742-8086; robertrobillard “at”

DRTP Consulting Inc. solutions go beyond transfer pricing and international tax solutions. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. DRTP Consulting Inc. or the author are not responsible or liable for any error, omission or inaccuracy in such information. The opinions expressed in this blogpost are those of the author. Readers should seek advice and counsel from DRTP Consulting Inc. as required.

Posted by drtp On 26 March 2015