Did it take almost 2.5 years for the CRA to read the 2010 version of the OECD TP Guidelines?
Apparently. CRA released Transfer Pricing Memorandum 14 on October 31, 2012, basically saying they agree with the OECD.
Did it take almost 2.5 years for the CRA to read the 2010 version of the OECD TP Guidelines?
Apparently. CRA released Transfer Pricing Memorandum 14 on October 31, 2012, basically saying they agree with the OECD.