2025 USA Transfer Pricing Guide
Transfer Pricing (TP) continues to be a pivotal aspect of U.S. tax law, adapting to both global and domestic economic dynamics. The 2025 USA Transfer
Document Category: North America
3M Company v Commissioner of Internal Revenue: JUDGMENT
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3M Company v Commissioner of Internal Revenue: CASE SUMMARY
CASE SUMMARY:
This case involved the 3M Company and its subsidiaries (collectively referred to as the “3M consolidated group”) disputing a se…
This case involved the 3M Company and its subsidiaries (collectively referred to as the “3M consolidated group”) disputing a se…
Canada vs Thompson: JUDGMENT
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Canada vs Thompson: CASE SUMMARY
CASE SUMMARY:
In Canada (National Revenue) v. Thompson, the Supreme Court of Canada evaluated the boundary between solicitor-client privilege and …
In Canada (National Revenue) v. Thompson, the Supreme Court of Canada evaluated the boundary between solicitor-client privilege and …
Canada vs General Electric Capital Canada: CASE SUMMARY
CASE SUMMARY:
The case of Canada v. General Electric Capital Canada Inc. (2010 FCA 344) revolved around whether guarantee fees paid by GE Canada t…
The case of Canada v. General Electric Capital Canada Inc. (2010 FCA 344) revolved around whether guarantee fees paid by GE Canada t…
Canada vs General Electric Capital Canada: JUDGMENT
DOWNLOAD the full judgment: Canada vs General Electric Capital Canada