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
