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Transfer Pricing Canada Revenue Agency

Bennett Jones LLP

Revised CRA Policy Heralds Focus on Contemporaneous Transfer Pricing Documentation

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CRA released an updated transfer pricing memorandum, TPM-05R, Requests for Contemporaneous Documentation, in March, which describes the procedural aspects of transfer pricing documentation requirements in substantially more...more

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Marketing Intangibles in International Transfer Pricing

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An Indian tax appellate tribunal has recently ruled on the issue of marketing intangibles in a transfer pricing case involving the Indian manufacturing and sales subsidiary of the Korea-based LG Electronics Inc. In that case,...more

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