Intra-group royalties in Canada: what are the guidelines
November 2023
Transfer pricing professionals serve as the navigators of a complex and dynamic landscape, ensuring multinational enterprises (MNEs) comply with intricate regulatory frameworks. One of the central challenges we face is the management of intra-company royalty payments, a task that requires an understanding of the regional guidelines established by countries around the world for transfer pricing and setting fair rates for transactions that aren’t directly subject to external market forces. In Canada, with its rigorous tax regulations, these guidelines are particularly stringent and require specialised expertise to navigate.
Author: Asta Rudzikiene
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