000			01777nab a2200253 c 4500
999			_c144355 _d144355
003			ES-MaIEF
005			20221125181015.0
007			ta
008			210621s2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aWilkie, J. Scott _91370
245		0	_aDownward transfer pricing adjustments _bDow Chemical Canada ULC v. The Queen _helectrónico _c Scott Wilkie
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article discusses the 2020 Dow Chemical Canada case. A downward transfer pricing adjustment is permitted under the Income Tax Act only if in their "opinion" the Canadian tax authorities determine that "the circumstances are such that it would be appropriate that the adjustment be made". The question addressed in this case is whether the Tax Court of Canada rather than the Federal Court is the appropriate forum to review the exercise by the tax authorities of their authority to deny a downward adjustment. The Tax Court decided that it has that authority on the basis of the connection of the tax authorities' opinion to the determination of a taxpayer's assessable income under the Income Tax Act. This decision of the Tax Court of Canada may have implications beyond its immediate transfer pricing context for how decisions made by the Canada Revenue Agency in administering the Income Tax Act may be judicially reviewed.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_917793 _aAJUSTES FISCALES
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_933508 _aCANADA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9165282 _oITPJ/2021/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 3, 2021
942			_cRE