Jamal Hejazi, PhD – Featured Articles & Seminars

BOOKS AND ACADAMIC CONTRIBUTIONS

Published PhD Dissertation entitled “Three Essays on Inflation Targeting”, VDM Publishing House Ltd, August 2009

Published a book entitled “Transfer Pricing – The Basics from a Canadian Perspective”, Lexis Nexis Canada, July 2009

Published an article in a book entitled “Towards Better Working Capital Management”, ICFAI University Press, 2007

Contributed to a chapter in a book entitled “Life Sciences Law in Canada”, by Adrienne M. Blanchard & Jane B. H. Steinberg, Thomson and Carswell, 2006

PUBLICATIONS

Mark Kirkey and Jamal Hejazi, “The CRA continues to aggressively audit international transactions”, Published in BNA Transfer Pricing International Journal, January 2013.

Dale Hill, Jamal Hejazi, Pierre Alary, “Calculating Arm’s Length Price for Finance Guarantee in a Related Party Setting: An Overview”, Published in Worldwide Transfer Pricing Reporter: An E- Journal, January 2013.

Jamal Hejazi, “The Berry Ratio: Why it should rarely be used”, Published in Transfer Pricing International Journal BNA, July 2012.

Jamal Hejazi & Eric Koh, “IFRS: Transitional Impact on Transfer Pricing Analysis”, Published in Transfer Pricing International Journal BNA, June 2012.

Jamal Hejazi, “Impact of corporate tax rate dynamics on the US-Canada transfer pricing environment”, Published in Transfer Pricing International Journal BNA, May 2012.

Jim Wilson, Jamal Hejazi and Pierre Alary, “Transfer Pricing Forum. Transfer Pricing for the International Practitioner”, Bloomberg BNA – Transfer Pricing Forum, May 2012.

Jamal Hejazi, “The Berry Ratio: Why it should rarely be Used in Transfer Pricing”, originally published in the April 30, 2012 – Volume 16, Number 8 edition of WTE Practical International Tax Strategies.

Michael Boehm, Jamal Hejazi, Dale Hill and Mark Kirkey, “China’s Move into Mining Sector: Challenges and Opportunities from a Transfer Pricing Perspective”, March 2011.

Jamal Hejazi and Dale Hill, “Waves of change in the transfer pricing landscape”, January 2011, Published in Transfer Pricing International Journal BNA ISSN 2042-8154.

Pierre G Alary, Jamal Hejazi, Dale Hill, Mark Kirkey and Jim Wilson, “GE Capital Canada: FCA Dismisses Crown’s Transfer Pricing Appeal on Guarantee Fees”, January 2011

Jamal Hejazi, Dale C. Hill, Mark Kirkey and Michael Boehm, “China: Challenges and Opportunities from a Transfer Pricing Perspective”, Published in practical Asian Tax Strategies, December 2010, Volume 11, Number 12.

Pierre G Alary, Jamal Hejazi, Dale Hill and Mark Kirkey, “Canada–Federal Court of Appeal”, September 2010, originally published in August 2010 Volume 14, Number 13 issue of Practical International Tax Strategies.

Dale Hill, Jamal Hejazi, Mark Kirkey and Pierre Alary, Federal Court of Appeal “Gets It Right” and Overturns Tax Court’s Glaxo Ruling, September 2010, originally published in the August 2010 Volume 14, Number 13 issue of Practical International Tax Strategies.

Jamal Hejazi, Dale Hill and Mark Kirkey, “Chapters I-III of the OECD Transfer Pricing Guidelines – Canada” posted June 2010 BNA Transfer Pricing Forum.

Jamal Hejazi, Dale Hill and Mark Kirkey, “In Transfer Pricing, Size Does Matter: The Case of General Electric Capital Canada and the Canada Revenue Agency”, posted January 2010 published in Practical US/International Tax Strategies, December 2009.

Dale Hill, Mark Kirkey, Jamal Hejazi and Pierre Alary, “Federal Court of Appeal ‘Gets it Right’ and Overturns Tax Court’s Glaxo Ruling”.

Jamal Hejazi, “Growth in Transfer Pricing Enforcement Will Force Analysts to Rely More Heavily on Asian Financial Statements”, Government Liability Law Report, March/April 2009, Volume 5, Number 2 (6/1/2009).

Jamal Hejazi, “Growth in Transfer Pricing Enforcement Will Force Analysts to Rely More Heavily on Asian Financial Statements” Posted Jun 1, 2009, published in Government Liability Law Report, March/April 2009, Volume 5, Number 2.

Jamal Hejazi and Mark Kirkey, “Hi-tech companies should consider intangible migration”, Posted Aug 10, 2009, appeared in the July issue of Tax Planning International Transfer Pricing.

Dale Hill, Mark Kirkey and Jamal Hejazi, “Transfer Pricing and China’s Increased Audit Activity”, Volume 9 – Number 1, January 2, 2009.

Jamal Hejazi, Dale Hill and Mark Kirkey, “Transfer Pricing and China’s Increased Audit Activity”, Practical China Tax & Finance Strategies, November 2008, Volume 2, Number 11.

Jamal Hejazi, “Growth in Transfer Pricing Enforcement Will Force Analysts to Rely More Heavily on Asian Financial Statements”, International Transfer Pricing Journal, November/December 2008.

Jamal Hejazi, “Transfer Pricing Aspects of IP Intangibles”, Tax Planning International: Special Report, March, 2008.

Jamal Hejazi and Matthew Zadro, “Barbados International Business Corporation”, Practical U.S./International Tax Strategies, September 16, 2008.

Jamal Hejazi, “Should Depreciation be Marked up in a Transfer Pricing Setting”, International Transfer Pricing Journal”, January/February 2008.

Jamal Hejazi and Mark Kirkey: “The use of Guarantee Fees in a transfer Pricing Setting”, Addendum, Canadian Bar Association, October 2007.

Jamal Hejazi, “As the European Union Expands, Transfer Pricing Legislation Must Converge, Practical U.S./International Tax Strategies, June 27, 2007.

Jamal Hejazi, “The Effect of Thinly Traded Stock of Valuations for Tax Purposes”, Practical U.S./International Tax Strategies, May 31, 2007.

Jamal Hejazi, “Transfer Pricing and the Pharmaceutical Industry: Lessons from 2006”, Practical U.S./International Tax Strategies, May 14, 2007.

Jamal Hejazi, “Accounting for Industry-Specific Risks in a Transfer Pricing Setting”, Practical U.S./International Tax Strategies, April 15, 2007.

Jamal Hejazi, “Using T-Bills as a Benchmark for Setting Returns for Intragroup Services”, Tax Notes International, April 16, 2007.

Jamal Hejazi, “International Trade and Its Effects on Transfer Pricing Regulations: An Overview”, BNA International’s Tax Planning International Review, April 2007.

Jamal Hejazi, “Intangibles: Assessing the Risk of Intangible Migration”, BNA Tax Management, April 10, 2007.

Jamal Hejazi and Dale C. Hill: “Avoiding Transfer Pricing Audit “Triggers”, Practical U.S./International Tax Strategies,