The Resource Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis

Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis

Label
Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
Title
Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
Creator
Subject
Language
eng
Summary
This article examines the three Canadian court rulings in GlaxoSmithKline's case and concludes that the Supreme Court's decision supports the view that all relevant circumstances affecting the business reality of an intercompany transaction must be considered when analyzing the transaction
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (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
  • case law
  • arm's length principle
  • intercompany transaction
  • ruling
Label
Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
Instantiates
Publication
Label
Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
Publication

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