The Queen v. GlaxoSmithKline Inc. – After two decades, still no resolution in Canada Please click on the link for the News on the case, and read below for the Insights. CRA and the OECD The Supreme Court of Canada (SCC) rejected the CRA’s narrow “transaction-by-transaction” approach. What was the CRA thinking? Clearly, the Organisation for … Continue reading
Category Archives: Canada
Did it take almost 2.5 years for the CRA to read the 2010 version of the OECD TP Guidelines?
Did it take almost 2.5 years for the CRA to read the 2010 version of the OECD TP Guidelines? Apparently. CRA released Transfer Pricing Memorandum 14 on October 31, 2012, basically saying they agree with the OECD. Continue reading