Articles by Asta Rudzikiene

Along with all G7 countries, Canada is committed to ensuring that transfer pricing is carried out accurately and that it will not result in the erosion of its tax base.

The Canadian government and tax authorities actively monitor multinational enterprises’ reporting of their taxable activity in the nation’s jurisdictions. Multinational enterprises must adhere to guidelines and legislation that govern how the methods for calculating transfer pricing are applied – or they risk becoming embroiled in challenges and disputes.

The Cost Plus method is one of the main methods that transfer pricing professionals use, but what should you bear in mind when considering using this method in Canada?

Transfer pricing professionals serve as the navigators of a complex and dynamic landscape, ensuring multinational enterprises (MNEs) comply with intricate regulatory frameworks. One of the central challenges we face is the management of intra-company royalty payments, a task that requires an understanding of the regional guidelines established by countries around the world for transfer pricing and setting fair rates for transactions that aren’t directly subject to external market forces. In Canada, with its rigorous tax regulations, these guidelines are particularly stringent and require specialised expertise to navigate.

Royalty payments allow intellectual property (IP) owners to monetise their creations and receive compensation for their use by others. They also enable licensees to invest in new assets in a cost-effective way.

In line with other G7 countries, Canada is committed to ensuring transfer pricing is carried out accurately and does not lead to the erosion of the country’s tax base.

IP valuation is the process of determining the value of intellectual property assets such as patents, trademarks, copyrights and trade secrets. If you plan to buy, sell or license IP, you need to carry out an IP valuation to understand the value of the IP assets in question.

In recent years, international tax community have become increasingly aware of the issues that developing countries face when it comes to accessing databases and administering transfer pricing…

There are several methods that multinational enterprises (MNEs) and tax administrations can use to determine accurate arm’s length transfer pricing for transactions between associated enterprises. The Organisation for Economic Co-operation and Development (OECD) outlines five main transfer pricing methods that MNEs and tax administrations can use…