000			01287nab a2200229 c 4500
999			_c142307 _d142307
003			ES-MaIEF
005			20220805131900.0
007			ta
008			200807t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aBoidman, Nathan _96361
245		0	_aEvaluating Canada's attempt to reconcile general transfer pricing rules and specific antiabuse provisions _c by Nathan Boidman and Michael N. Kandev
260			_c2020
500			_aResumen.
520			_aIn this article, the authors examine Canadian draft legislation that attempts to reconcile conflicts or overlaps between Canada's general transfer pricing rule, which is based on the arm's-length principle, and various specific statutory anti-base-erosion rules that may also apply to non-arm's-length cross-border situations. They also address apparent defects in the proposal that the government should resolve and look at how similar issues are dealt with in nine other countries, including the United States.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_933508 _aCANADA
700	1		_aKandev, Michael _914642
773	0		_9162390 _oOP 138-Bis/2020/98/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 98, n. 6, May 11 2020, p. 691-698
942			_cART