Tax & Trade Blog

---

加拿大转让定价规则获简化

新规解决老问题 —— 中小企业的文档准备要求

请点击此处下载本文的PDF版本

SIMPLIFIED CANADIAN TRANSFER PRICING RULES

NEW RULES ADDRESS OLD PROBLEM: SMALLER BUSINESS DOCUMENTATION STANDARDS

For the English Version of this Report, please click here.

加拿大的转让定价规则最早于1997年引入。该规则要求加拿大企业与境外关联方进行交易时——例如，在跨国企业集团内部购买、销售或许可使用货物、服务及无形资产——必须保存书面资料说明其定价方式符合国际公认的独立交易原则。加拿大税务局（CRA）历来采用经济合作与发展组织（OECD）的《转让定价指南》作为审查依据。

---

SIMPLIFIED CANADIAN TRANSFER PRICING RULES

NEW RULES ADDRESS OLD PROBLEM: SMALLER BUSINESS DOCUMENTATION STANDARDS

Download a PDF copy of this Blog here.

Canada’s transfer pricing rules were first introduced in 1997 and essentially require Canadian businesses transacting with related foreign parties – for example, buying, selling or licensing goods, services and intangibles within a multinational corporate group – to maintain written documentation explaining how their prices comply with internationally accepted arm’s length principles. The Canada Revenue Agency (“CRA”) has historically adopted the OECD Transfer Pricing Guidelines for that purpose.