Transfer Pricing Memorandum TPM-06, “Bundled Transactions” 16 May 2005

Even though there is no explicit reference to a bundled transaction or a requirement to separately price property or services in the Act (other...

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After noting the exemption in Art. 12 of the Canada-U.S. Tratyu for payments for the use of or right to use know-how, but not for the provision of...

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