Canada - Supreme Court Ruling in GlaxoSmithKline Case
- V. Krishnamurthy
- International Transfer Pricing Journal, 2013 (Volume 20), No 2
- 28 February 2013
The Supreme Court of Canada has issued a ruling in the GlaxoSmithKline case – its first-ever ruling in a transfer pricing case. This article analyses the Court's decision and offers lessons to be learned therefrom. A similar case in India is also considered.