OECD Draft Handbook  On April 30th, 2013, the OECD released the “Draft Handbook on Transfer Pricing Risk Assessment”. The handbook is a resource to develop risk assessments which assists tax authorities in the assignment of appropriate audit resources that reflects the nature and amount of … Read more

June 11 & 12, 2013 Toronto, Canada Join Merv Edwards as he presents on “Transfer Pricing Issues Facing the Mining Industry” at the Understanding Natural Resources Taxation Conference Here are a few highlights on this in-depth session: Understanding transfer pricing regimes Latest transfer pricing developments … Read more

Join Dean Morris as he presents “Transfer Pricing: Best Practices for Intangibles” at the Understanding Canada-US Taxation Conference June 6 & 7, 2013 Toronto, Canada Lack of consensus by major tax authorities, as evidenced by recent feedback regarding the Organisation for Economic Co-Operation and Development’s … Read more

North American Revival of the Advance Pricing Agreement Program Recent public statements from the Canada Revenue Agency (“CRA”) and the US Internal Revenue Service (“IRS”) confirm there have been significant improvements in the administration of the Advance Pricing Agreement (“APA”) Program. Richard McAlonan, director of … Read more

EMG and TaxChambers presented the following material that highlights 2012 developments and implications for 2013.  Read More