Tax Alerts

2016 federal budget: cross-border impact

The new Liberal government’s first budget included a number of cross-border measures impacting transfer pricing documentation, the arm’s length principle for transfer pricing, the back-to-back loan anti-avoidance rules, and the cross border anti-surplus stripping rules.

Find out more about the cross-border impact of the 2016 federal budget. [ 138 kb ]

Read more 2016 budget cross border impact: cover
Download PDF [ 138 kb ]