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Subject   Author December 2007      Transfer Pricing Penalties   Hejazi, Jamal CRA auditors are gaining greater experience and the taxpayer must ensure that its analysis is sufficiently strong that a CRA auditor cannot challenge it. There are many issues in a transfer pricing study that should be dealt with effectively to avoid a transfer pricing audit. It is important to adequately compensate a related party so that it earns the profits it deserves, and that such profit falls within industry norms.

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