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ARTICLE · 02 OCTOBER 2007

Migrating IP Offshore Within A Transfer Pricing Setting

Gowling WLG
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If a multinational corporation had the luxury of perfect hindsight, it would optimize its global positioning and operational efficiencies by migrating intangible assets prior to those assets proving valuable.

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Article by Dale C. Hill and Santino Di Libero1

I. Introduction

If a multinational corporation had the luxury of perfect hindsight, it would optimize its global positioning and operational efficiencies by migrating intangible assets prior to those assets proving valuable. Most companies, however, do not have such luxury, and the decision to migrate assets often comes well after their value is realized. In light of this, it comes with little surprise that discussions regarding government crackdowns on tax havens have occurred recently as more and more multinational organizations move profits offshore to low tax jurisdictions.

The CRA and other tax authorities have stepped up their enforcement activities related to various industries that employ valuable intellectual property, including pharmaceuticals. The CRA announced in 2005 that it set up eleven centers of expertise to deal with aggressive international tax planning. These centres are located in regional Tax Services Offices

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