Article
Best Practices In Determining A Transfer Price: 2026 Transfer Pricing Guide – Part 1
Canada's transfer pricing landscape has undergone a fundamental transformation with new rules taking effect in 2026, introducing substance-based tests and subjective comparisons that align with OECD Guidelines. How should multinational enterprises navigate these changes to ensure compliance while managing cross-border transactions involving goods, services, and intangible property within their corporate structures?
McCarthy Tétrault LLP