Canada’s 2013 federal budget (Budget 2013) was released on March 21 2013 and focused on spending in support of job creation and on tightening a number of tax measures. It also included a number of significant developments from a cross-border perspective that are highlighted here.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals