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Academic Journal

ECHOES OF CAMECO: THE TAX COURT OF CANADA REJECTS THE CROWN’S SHAM AND TRANSFER-PRICING ARGUMENTS AND PONDERS BURDEN OF PROOF.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p224-233. 10p.

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Academic Journal

"The OECD/G20-BEPS-Project and the Value Creation Paradigm: Economic Reality Disemboguing into the Interpretation of the 'Arm's Length' Standard".

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 3, p890-893. 4p.

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Academic Journal

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots, IMF Working Paper WP/18/168.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p489-491. 3p.

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Academic Journal

United States: Treatment of Intangibles Under New US Tax Regime.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 1, p277-279. 3p.

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Academic Journal

"The Definition and Ownership of intangibles: Inside the Box? Outside the Box? What Is the Box?".

  • Source: Canadian Tax Journal. 2013, Vol. 61 Issue 3, p864-868. 5p.

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Academic Journal

Policy Forum: The End of Transfer Pricing?

  • Source: Canadian Tax Journal. 2013, Vol. 61 Issue 1, p159-178. 20p.

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Academic Journal

Tax Sovereignty and International Tax Reform: The Author's Response.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 1, p141-148. 8p. 1 Chart.

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Academic Journal

IMPACT OF COVID-19 AND TRANSFER PRICING: APPROACHES FOR COMPARABILITY ADJUSTMENTS.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p981-1001. 21p.

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Academic Journal

"Intangibles and Location Benefits (Customer Base)".

  • Source: Canadian Tax Journal. 2014, Vol. 62 Issue 3, p919-920. 2p.

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Academic Journal

United Nations, UN Practical Transfer Pricing Manual for Developing Countries.

  • Source: Canadian Tax Journal. 2013, Vol. 61 Issue 1, p311-312. 2p.

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  • 1-10 of  46 results for ""Taxation""