Leading Canadian transfer pricing cases favour domestic rules over OECD guidelines
Until the decision in the GlaxoSmithKline (Glaxo) case, all previous Canadian court decisions had slavishly applied the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. How do the guidelines now fit into the law and a practical strategy of establishing the correct transfer prices?
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: