The Resource Glaxo transfer pricing case : economic rationale, legal framework and international issues

Glaxo transfer pricing case : economic rationale, legal framework and international issues

Label
Glaxo transfer pricing case : economic rationale, legal framework and international issues
Title
Glaxo transfer pricing case : economic rationale, legal framework and international issues
Creator
Subject
Language
eng
Summary
This article analyses the GlaxoSmithKline case, the largest tax dispute ever litigated in the world, from an economic perspective and discusses the impact of the decision on audits of taxpayers' transfer pricing policy. The authors consider not only transfer pricing, but also other contractual provisions affecting the determination of whether Glaxo affiliates were entering into transactions on an arm's length basis
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 14 (2007),
http://library.link/vocab/creatorName
  • Musselli, A
  • Marchetti Hunter, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • arm's length principle
Label
Glaxo transfer pricing case : economic rationale, legal framework and international issues
Instantiates
Publication
Label
Glaxo transfer pricing case : economic rationale, legal framework and international issues
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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