Establishing interest rates in an intercompany context

Journal
Author
Dujsic, M.; Billings, M.
Country
Canada
Published Date
Issue
International Transfer Pricing Journal 2004 (Volume 11), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Cross-border, intercompany interest rates are a source of both risk and opportunity for Canadian taxpayers. This article describes methodologies used by the authors to determine reasonable interest rates for either tax compliance, planning or audit defence purposes.