This content is from: Canada

Timing of Canada Revenue Agency’s TPM-16 on multiple year data “odd” in light of pending OECD recommendations

The Canada Revenue Agency (CRA) has released transfer pricing memorandum 16 (TPM-16), which formalises guidance on multiple year data. While the guidance is far from ground-breaking, the timing of its release appears odd because the OECD’s final recommendations have yet to be published

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