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Transfer Pricing Overview
Transfer pricing is one of the most challenging areas of international tax today. Multinational companies that conduct related-party transactions across borders use transfer prices to determine the value of products, services, intangible assets (i.e. rights, trademarks and designs), cost sharing/cost contribution payments, and financial instruments. Tax authorities worldwide are conducting increasingly skilful audits of corporate taxpayers to ensure compliance with the arm\'s length principle, and to control presumed base erosion and profit shifting practices. Transfer pricing legislation and guidelines differ between countries, and are presently in a state of change at the country level and at multilateral institutions like the Organization for Economic Cooperation and Development (OECD), the United Nations, and the European Union. Companies need practical assistance to:
Cadesky and Associates has extensive experience delivering this assistance in a globally coordinated and locally informed way through our affiliation with the Ruchelman Law Firm (U.S. transfer pricing, Competent Authority and Advance Pricing Arrangement matters) and worldwide through our Transfer Pricing Associates network.
Cadesky and Associates LLP is a Canadian member of TPA Global, a global network of independent experts that provide international businesses with integrated solutions to improve financial performance, maximize operational efficiency and support strategic and human capital development. To learn more about TPA Global, please visit www.tpa-global.com