Transfer Pricing Canada – RBRT

Prix de transfert

Mémorandum et étude de prix de transfert, design de chaîne de valeur, analyse fonctionnelle et analyse économique, recherche de comparables.

Soutien en vérification fiscale

Soutien en vérification internationale et litige fiscal, opposition administrative, recherche de jurisprudence, divulgation volontaire.

Fiscalité internationale

Planification et documentation, soutien en vérification et litige, cas de double imposition, APP (APA).

Recherche de comparables

Mémorandum et étude de prix de transfert, analyse de risque BEPS, méthode de prix de transfert, marge bénéficiaire, mark-up sur les coûts, étude de benchmarking.

Transfer Pricing Canada

Transfer Pricing in Canada: An Overview

http://transferpricinghub.com/wp-content/uploads/2019/01/2019-01_RBRT_Transfer_Pricing_Canada-3.pdf

Transfer Pricing in Canada: Reasonable efforts to Determine an Arm’s Length Price

http://transferpricinghub.com/wp-content/uploads/2019/01/2019-04_RBRT_Transfer_Pricing_Reasonable_efforts_Canada.pdf

Transfer Pricing in Canada: The Transfer Pricing Penalties under subsection 247(3) ITA

http://transferpricinghub.com/wp-content/uploads/2019/01/2019-05_RBRT_Transfer_Pricing_Penalties_Canada.pdf

Transfer Pricing in Canada: Contemporaneous Documentation under subsection 247(4) ITA

http://transferpricinghub.com/wp-content/uploads/2019/01/2019-03_RBRT_Transfer_Pricing_Documentation_Canada.pdf

Transfer Pricing in Canada: Reporting of Non-Arm’s Length Transactions with Non-Residents under T106 and RC4649

http://transferpricinghub.com/wp-content/uploads/2019/01/2019-02_RBRT_Transfer_Pricing_Reporting_Canada.pdf