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Law - Tax Law

This guide is a selected listing of resources with a Canadian focus that can be used for research in the area of tax law.

Treaties

Transfer Pricing

If you and another entity within your multinational group agree to buy or sell goods or services with each other, these transactions must be priced properly to ensure the appropriate amount of profit is reported in Canada Transfer pricing legislation requires that these transactions occur under arm's length terms and conditions.

Exchange of Information

Exchange of information is about achieving global tax co-operation through the implementation of international tax standards and other instruments to put an end to bank secrecy and tackle tax evasion.

Base Erosion and Profit Shifting

Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.