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GlaxoSmithKline Case: Legal Form and Economic Relevance Prevail

April 2, 2013
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The Glaxo decision is a positive one for businesses; however, the Supreme Court of Canada (SCC) has sent a clear signal that the transfer pricing policy established for each related party transaction matters and the transfer prices in the case of multiple transactions, such as the licence of a trademark and the supply of both goods and services, will be carefully scrutinized, argue Claire M. C. Kennedy of Bennett Jones and Brad Rolph, president of Transfer Pricing Specialists. Published in the April 2013 edition of International Tax Review.
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