The Resource Glaxo transfer pricing case : economic rationale, legal framework and international issues
Glaxo transfer pricing case : economic rationale, legal framework and international issues
Resource Information
The item Glaxo transfer pricing case : economic rationale, legal framework and international issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Glaxo transfer pricing case : economic rationale, legal framework and international issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Glaxo transfer pricing case : economic rationale, legal framework and international issues
- Title
- Glaxo transfer pricing case : economic rationale, legal framework and international issues
- 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
- Label
- Glaxo transfer pricing case : economic rationale, legal framework and international issues
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Glaxo-transfer-pricing-case--economic-rationale/7_4Sd99IBIg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Glaxo-transfer-pricing-case--economic-rationale/7_4Sd99IBIg/">Glaxo transfer pricing case : economic rationale, legal framework and international issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Glaxo-transfer-pricing-case--economic-rationale/7_4Sd99IBIg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Glaxo-transfer-pricing-case--economic-rationale/7_4Sd99IBIg/">Glaxo transfer pricing case : economic rationale, legal framework and international issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
