Darrel H. Pearson

Supreme Court of Canada Establishes Important Principles in Transfer Pricing

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc.,1 (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules. Transfer pricing involves the allocation...more

12/3/2012 - Cross-Border Double Taxation License Agreements Patents Tax Penalties Transfer Pricing