Transfer pricing rules past Cameco and digital tax on tech giants electrónico J. Scott Wilkie
By: Wilkie, J. Scott
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | EMPRESAS MULTINACIONALES | PRECIOS DE TRANSFERENCIA | CANADA
In:
International Transfer Pricing Journal v. 28, n. 5, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/5-2 (Browse shelf) | Available | ITPJ/2021/5-2 |
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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.
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