Article
Canadian Transfer Pricing Decision In Marzen: Points Of Interest
In this article from Tax Notes Int'l, Davies partner Nathan Boidman reviews Marzen Artistic Aluminum, a Canadian transfer pricing case involving sales of Canadian products into U.S. markets. Nathan focuses on novel issues raised by the parties' use of a Barbados subsidiary in the operating structure and the separate question of the decision's possible effects on the implementation in Canada of any of the action 8-10 recommendations under the OECD's base erosion and profit-shifting project.
Davies Ward Phillips & Vineberg LLP
