Category: North America

Canada: MAP Program Report

Tuesday, July 01, 2014

The Canada Revenue Agency (CRA) recently issued its eleventh annual report on its Mutual Agreement Procedure (MAP) Program. The report provides a summary of the MAP Program for the period from April 1, 2013 to March 31, 2014.

The MAP Program is a mandatory service program provided by the CRA…Read More

by aspect advisory in: North America

US – Multistate Tax Commission – Proposal for Domestic Transfer Pricing

Tuesday, April 08, 2014

​The United States Multistate Tax Commission (MTC) is developing a state transfer pricing audit programme, a draft of which is to be presented in December 2014 and a finalised program to be launched by July 2015. It is anticipated that the program will cover pre-audit services, audit services and post-audit services.

By introducing transfer pricing…Read More

by aspect advisory in: North America