TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TRANSFER PRICING RULES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-03-10

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Ensemble des règles fiscales élaborées par une Administration dans le but d'encadrer la fixation des prix auxquels les services et les biens corporels ou incorporels sont échangés entre des entités ayant un lien de dépendance.

OBS

Ces règles prévoient des redressements de la valeur ou du revenu, des pénalités, des obligations de conformité et d'autres éléments.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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