The Resource Aggregation of transactions in transfer pricing : Glaxo and other cases

Aggregation of transactions in transfer pricing : Glaxo and other cases

Label
Aggregation of transactions in transfer pricing : Glaxo and other cases
Title
Aggregation of transactions in transfer pricing : Glaxo and other cases
Creator
Subject
Language
eng
Summary
This article first reviews the regulatory guidelines dealing with the issue of separate versus aggregated transfer pricing examinations. Thereafter, it examines the Canadian Glaxo case and other cases dealing with the aggregation of transactions. Finally, there is a discussion of other aggregated scenarios
Citation source
In: Tax notes international. - Falls Church. - Vol. 69 (2013),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • intangibles
  • reorganization
Label
Aggregation of transactions in transfer pricing : Glaxo and other cases
Instantiates
Publication
Label
Aggregation of transactions in transfer pricing : Glaxo and other cases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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