Content :
Part One: Transfer Pricing;
1.1 General Overview;
1.2 Identification of Legislative Framework;
1.2.1 Federal Legislation;
1.2.2 State and Provincial Legislative Interplay;
1.2.3 International Treaties and Agreements;
2.1 National Policy Issues;
2.1.1 Overall National Policy Announcements;
2.1.2 National Revenue Authority Initiatives;
2.1.3 Administrative Statements;
2.1.4 Administrative Guidelines;
3.1 Case Law;
3.1.2 Current Cases;
3.1.3 Historical Cases of Note;
4.1 Penalties;
4.1.2 Types;
4.1.3 Special or Notable Cases;
5.1 Dispute Resolution Mechanisms;
5.1.2 Preferred National Options;
5.1.3 International Choices;
Part Two: Tax Avoidance;
6.1 Acceptable Tax Planning Areas / Subjects;
7.1 Defining Abusive Tax Avoidance (National Considerations);
8.1 The Legislative Framework;
9.1 Key Cases of Interest;
9.1.1 Current Cases;
9.1.2 Key Historical Cases;
10. Penalties;
10.1 Legislative Provisions;
10.1.2 Examples of Penalties Imposed;
11 Current Trends;
11.1 National Policy and Law;
11.1.2 The Impact and Role of the OECD and Other International Relations;