In the second of his four-part series for International Tax Review, Donald Bowman QC, former Chief Justice of the Tax Court of Canada, now counsel to Dentons’ national tax group, examines the use of expert witnesses in transfer pricing cases and in giving valuation opinions.
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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