Our beyondBorders™ Publications

beyondBorders™, Transfer Pricing Edition – June 2009

This PwC beyondBorders issue highlights the long-awaited decision of the first UK tax court case to deal directly with the application of the arm’s length principle.

beyondBorders™, February 2009 -- Transfer Pricing Issue

This beyondBorders issue reviews panel discussion results on the Mutual Agreement Program; the 2008 annual report on the Advance Pricing Arrangement program; Accelerated Competent Authority procedure guidance and T106.

beyondBorders™, February 2008

Along with a new look, this edition of beyondBorders™ introduces a new approach: rather than a series of articles on a single topic (such as transfer pricing), we offer a selection of items on a variety of topics of potential interest to organizations doing cross-border business.

beyondBorders™, October 2007 -- Transfer Pricing Issue

This edition of beyondBorders™ discusses recent developments in transfer pricing that relate to: transfer pricing penalties; timing of taxpayer reassessment by the CRA; allocation issues regarding shareholder costs; income transfer pricing and customs valuation; 2006 update on the CRA Reports on the Canadian APA Program; and 2007 update on the CRA Reports on the Canadian MAP Program.