Article 9

Article 9 - OECD

Working Party No. 6 of the OECD Committee on Fiscal Affairs, Discussion Draft: Proposed Revision of the Section on Safe Harbours in Chapter IV of...

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Article 9 - CRA Policy

3 June 2013 Memorandum 2012-0468131I7: The Rulings Directorate concluded that returns paid by the Canadian taxpayer (‘Canco") on "Contracts"...

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Mateusz M. Krauze, "Impact of Cloud Computing on Permanent Establishments Under the OECD Model Tax Convention", Tax Management International Journal, Vol. 44, No. 3, March 13, 2015, p. 131. -- attach -- Article 9

Read more about Mateusz M. Krauze, "Impact of Cloud Computing on Permanent Establishments Under the OECD Model Tax Convention", Tax Management International Journal, Vol. 44, No. 3, March 13, 2015, p. 131. -- attach -- Article 9

Michael C. Durst, "OECD's Fight Against Income Shifting - and for Its Global Role", Viewpoints, Tax Notes International, 3 December 2012, p. 933 -- attach -- Article 9

Read more about Michael C. Durst, "OECD's Fight Against Income Shifting - and for Its Global Role", Viewpoints, Tax Notes International, 3 December 2012, p. 933 -- attach -- Article 9

Re Nortel Networks Corp., 2014 ONSC 6973 -- attach -- Article 9

provision, under multinational agreement for residual profit split method, for unilateral bearing of restructuring costs, represented appropriate ex ante risk allocation

Read more about Re Nortel Networks Corp., 2014 ONSC 6973 -- attach -- Article 9

Specialty Manufacturing Ltd. v. R., 99 DTC 5222, [1999] 3 CTC 82 (FCA) -- attach -- Article 9

Read more about Specialty Manufacturing Ltd. v. R., 99 DTC 5222, [1999] 3 CTC 82 (FCA) -- attach -- Article 9

Robert Couzin, "Policy Forum: The End of Transfer Pricing?", Canadian Tax Journal, (2013) 61:1, 159-78, at 172 -- attach -- Article 9

Read more about Robert Couzin, "Policy Forum: The End of Transfer Pricing?", Canadian Tax Journal, (2013) 61:1, 159-78, at 172 -- attach -- Article 9

Michael C. Durst, "The OECD Discussion Draft on Safe Harbors – And Next Steps", Viewpoints, Tax Notes International, 13 August 2012, p. 647 -- attach -- Article 9

Read more about Michael C. Durst, "The OECD Discussion Draft on Safe Harbors – And Next Steps", Viewpoints, Tax Notes International, 13 August 2012, p. 647 -- attach -- Article 9

David R. Jarczyk, "Info Services Firm Comments on OECD Draft Transfer Pricing Guidelines", Tax Notes International, 24 September 2012, p. 1221 -- attach -- Article 9

Read more about David R. Jarczyk, "Info Services Firm Comments on OECD Draft Transfer Pricing Guidelines", Tax Notes International, 24 September 2012, p. 1221 -- attach -- Article 9

Michael C. Durst, "The OECD Discussion Draft on Transfer Pricing for Intangibles", Viewpoints, Tax Notes International, 30 July 2012, p. 447: -- attach -- Article 9

Read more about Michael C. Durst, "The OECD Discussion Draft on Transfer Pricing for Intangibles", Viewpoints, Tax Notes International, 30 July 2012, p. 447: -- attach -- Article 9

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