Canada announced that its new transfer pricing rules would simplify the APA process for companies. Unfortunately, this is certainly not the case. Hendrik Swaneveld, Martin Przysuski and Venkat Nagarajan of BDO Dunwoody, Toronto (Markham), report
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.