The Role of Contract Interpretation in Transfer-pricing Law : Lessons from Canada PDF Download
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Author: Amir Pichhadze
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The purpose of this article is to point out recent and significant developments that further support the author's call to acknowledge the necessary role of contract interpretation in the process of delineating the actual controlled transaction when conducting a transfer-pricing analysis. The first development refers to recent cases in which Canada's courts have recognized the necessary role of contract interpretation in determining the true nature of a transfer-pricing arrangement, and have exemplified the correct approach to identifying and applying the law of interpretation that governed the contractual terms. These cases ought to serve as an example to other courts, in Canada and around the world, when delineating the true nature of controlled transactions for the purposes of the transfer-pricing analysis. The second development is the explicit recognition by the OECD, in its newly revised transfer-pricing guidelines, of the necessary role of contract interpretation in the transfer-pricing analysis. Considering these developments, it is hoped and expected that courts will not overlook this necessary task of contract interpretation. The risk of such oversight is exemplified in this article by the Supreme Court of Canada's analysis in Canada v. GlaxoSmithKline Inc.
Author: Amir Pichhadze
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The purpose of this article is to point out recent and significant developments that further support the author's call to acknowledge the necessary role of contract interpretation in the process of delineating the actual controlled transaction when conducting a transfer-pricing analysis. The first development refers to recent cases in which Canada's courts have recognized the necessary role of contract interpretation in determining the true nature of a transfer-pricing arrangement, and have exemplified the correct approach to identifying and applying the law of interpretation that governed the contractual terms. These cases ought to serve as an example to other courts, in Canada and around the world, when delineating the true nature of controlled transactions for the purposes of the transfer-pricing analysis. The second development is the explicit recognition by the OECD, in its newly revised transfer-pricing guidelines, of the necessary role of contract interpretation in the transfer-pricing analysis. Considering these developments, it is hoped and expected that courts will not overlook this necessary task of contract interpretation. The risk of such oversight is exemplified in this article by the Supreme Court of Canada's analysis in Canada v. GlaxoSmithKline Inc.
Author: Amir Pichhadze
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages :
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Book Description
Author: United Nations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 672
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Book Description
The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264265120
Category :
Languages : en
Pages : 612
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Book Description
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author: Steve Edge
Publisher:
ISBN: 9781804491782
Category :
Languages : en
Pages : 0
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264921915
Category :
Languages : en
Pages : 658
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Book Description
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 52
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Book Description
Author: Victor Thuronyi
Publisher: Kluwer Law International B.V.
ISBN: 904116720X
Category : Law
Languages : en
Pages : 362
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Book Description
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 88
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Book Description
The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
Author: Pablo A Hernández González-Barreda
Publisher: Bloomsbury Publishing
ISBN: 150992308X
Category : Law
Languages : en
Pages : 429
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Book Description
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
