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Transfer pricing adjustments can trigger withholding taxes

Canada’s Federal budget in March 2012 included changes to the transfer pricing rules. Matthew Wall, a transfer pricing expert at MDW Consulting, and Susan Robins, an international tax lawyer at Robins Tax Law, explain the benefits for the tax authority and certain concerns for taxpayers and their advisers. Though required reading for Canadians, these changes should also interest other countries particularly if they have a tax treaty with Canada or if they have issues that might be corrected by making similar changes.

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