CPABC in Focus February/March 2014 | Page 28

Transfer Pricing Disputes: Understanding Competent Authority By Gordon Denusik, CPA, CA, and Jason Evans, MA (Economics) W Gordon Denusik is a partner with KPMG LLP’s Global Transfer Pricing Services Team in Vancouver. Jason Evans is a senior manager with KPMG LLP’s Global Transfer Pricing Services Team in Vancouver. ith the OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS)1 and Revised Di