The Resource Canada: Glaxo prevails over CRA

Canada: Glaxo prevails over CRA

Label
Canada: Glaxo prevails over CRA
Title
Canada: Glaxo prevails over CRA
Creator
Subject
Language
eng
Summary
On 8 October 2012, the Supreme Court of Canada (SCC) released its first ever transfer pricing decision when it ruled on the case Canada v GlaxoSmithKline Inc. The SCC held that a comprehensive examination of all relevant facts as well as the entirety of GlaxoSmithKline's business model must be undertaken in order to determine a reliable transfer price. This case note looks into the decision and the facts. This case illustrates the complexities involved when determining whether a transfer price paid between related entities is reasonable
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Hill, D.C
  • Kirkey, M
  • Alary, P.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • intangibles
Label
Canada: Glaxo prevails over CRA
Publication

Library Locations

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      52.37366609999999 4.9336932
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