Wilkie, J. Scott
Transfer pricing rules past Cameco and digital tax on tech giants electrónico / J. Scott Wilkie .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, critically important aspects of the Canadian transfer pricing case Cameco Corporation and tax policy undercurrents of recent Canadian government proposals concerning the taxation or compensation for the provision of digital services are considered in relation to each other.
ECONOMÍA DIGITAL
EMPRESAS MULTINACIONALES
PRECIOS DE TRANSFERENCIA
CANADA
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021
Transfer pricing rules past Cameco and digital tax on tech giants electrónico / J. Scott Wilkie .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, critically important aspects of the Canadian transfer pricing case Cameco Corporation and tax policy undercurrents of recent Canadian government proposals concerning the taxation or compensation for the provision of digital services are considered in relation to each other.
ECONOMÍA DIGITAL
EMPRESAS MULTINACIONALES
PRECIOS DE TRANSFERENCIA
CANADA
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021