The McKesson Transfer Pricing Case
/volume 1 no 7 | Read article
By Sherif Assef
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 →