CRA Update

Matthew Wall Transfer Price

Canada’s parliament studying the CRA’s efforts to combat tax avoidance and evasion.

CRA Update

Matthew Wall Transfer Price

Big changes for international tax and transfer pricing in Canada’s Federal Budget 2021.

University of Waterloo

Matthew Wall Transfer Price

The University of Waterloo invited Matthew Wall as a guest speaker on transfer pricing for the Young Tax Professionals.

OECD – Digital Taxes

Matthew Wall OECD, Transfer Price

MDW’s bulletin summarizes the OECD’s Blueprint on digital taxes for 2021 or 2022 once a consensus is reached among participating nations.

CRA Update

Matthew Wall CRA Updates, Transfer Price

The CRA has cancelled the IC 87-2R on International Transfer Pricing. It has been archived and will not be updated. Further, TPM-03 on Downward Adjustments is under revision.

OECD – Financial Transactions

Matthew Wall OECD

The OECD issued a new chapter for pricing financial transactions – e.g., loans, cash pooling, hedging, guarantees, captive insurance, and rates of return.

OECD – Cost Plus Models

Matthew Wall OECD

MDW bulletin explains the new concerns and additional steps needed for multinational companies that use cost plus models in their corporate tax structure.