Tax Court of Canada issues GlaxoSmithKline decision Taxation Bulletin July 2008 Click here to see the bulletin in PDF format The Tax Court of Canada has issued its first true transfer pricing decision in GlaxoSmithKline Inc. v. The Queen on May 30, 2008i. While this decision was rendered under the previous provisions under the Income Tax Act of Canada (“Act”) that were replaced by the more detailed provisions of section 247 of the Act, it provides very interesting guidance on the Court’s approach towards transfer pricing.

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