Switzerland updates its safe harbour rules for related party loans and interest.
Singapore provides detailed guidance on related party loans and interest.
The CRA issued a new Transfer Pricing Memo TPM-02R for Part XIII withholding tax, interest and penalties on transfer pricing adjustments.
Canada’s Public Consultation
Finance Canada seeking public input on Mandatory Disclosure Rules and Digital Sales Tax.
Canada’s parliament studying the CRA’s efforts to combat tax avoidance and evasion.
Big changes for international tax and transfer pricing in Canada’s Federal Budget 2021.
University of Waterloo
The University of Waterloo invited Matthew Wall as a guest speaker on transfer pricing for the Young Tax Professionals.
Transfer Pricing Litigation
The Supreme Court of Canada dismissed the transfer pricing appeal on recharacterization in the Queen vs Cameco Corporation.