Transfer Pricing 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.

Insurance Review, Winter 2009

The Winter 2009 edition of Insurance Review provides information on how to enhance the value of actuarial support, examines property tax and reviews recent key accounting, regulatory and tax developments.

Canadian Competent Authority Update

This paper discusses recent activity undertaken by the Canadian Competent Authority to advance the handling of cases through improvements to its advance pricing arrangement program.

Insurance Review, Fall 2008

Insurance Review’s Fall 2008 issue shares developments on the European Union’s new capital management regime and its impact on Canadian insurers. It also discusses transfer pricing issues and IFRS preparation.

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.