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The McKesson Transfer Pricing Case

volume 1 no 7   /   Read article

By Sherif Assef (guest author)

In this month’s lead article, Sherif Assef of Duff & Phelps weighs the consequences of a recent Tax Court of Canada case involving risk shifting and function shifting within a multinational group when neither risks nor functions are actually shifted. Nonetheless, profits were shifted and this annoyed the C.R.A.  See more →