NOVEMBER/DECEMBER 2005 ITPJ A CONTENTS !BFD VOL 12 NO. 6 NOVEMBER/DECEMBER 2005 COMPARATIVE SURVEY: GLOBAL TRADING NTErnatiOnal GLOBAL TRADING: AN ADVENTURE IN FINANCIAL MARKETS AND INSTRUMENTS 282 Louan Verdoner Louan Verdoner has written the introduction to this special issue of the International Transfer Pricing tion of Profits to Permanent Establishments. This article first explains briefly the context in which Dis cussion Draft Part Ill has been developed, and next it summarizes the contents of Part lll in a consice and comprehensible manner. Louan Verdoner has also drawn up the questionnaire sent to the authors of the country chapters as the starting point for their studies BELGIUM GLOBAL TRADING 288 David Ledure and Alessandra Howard CANADA GLOBAL TRADING: SOME COMMENTS ON THE CANADIAN TRANSFER PRICING PRACTICE AND ON J. Scott Wilkie FRANCE TRANSFER PRICING AND GLOBAL TRADING Pierre-Jean Douvier GLOBAL TRADING 306 Axel Nientimp and Achim Roeder SPAIN RADING Carreno, Rebeca Rodriguez and Ana Mayo RECENT DEVELOPMENTS INTRA-GROUP MANAGEMENT SERVICES: LEARNING FROM TRANSFER PRICING AUDITS Shyamal Mukherjee UMULATIVE INDEX 02005BFD