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Which industry is most targetted for TP by the authorities?

Pharmaceutical
32%
Hi-Tech
23%
Automotive
16%
Financial Services
30%
Telecommunications
0%


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Hallmark Cards: the ruling and its impact

October 30, 2007

James Gatley, of KPMG in Toronto analyses the recent Hallmark Cards ruling

The New York Tax Appeals Tribunal's recent decision in Hallmark Marketing Corporation in a US franchise tax dispute demonstrates the benefits of being well-prepared for a transfer pricing challenge.

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