The arm’s length comparable in transfer pricing: a search for an “actual” or a “hypothetical” transaction?

Pichhadze, Amir 2015, The arm’s length comparable in transfer pricing: a search for an “actual” or a “hypothetical” transaction?, World Tax Journal, vol. 7, no. 3.

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Title The arm’s length comparable in transfer pricing: a search for an “actual” or a “hypothetical” transaction?
Author(s) Pichhadze, AmirORCID iD for Pichhadze, Amir
Journal name World Tax Journal
Volume number 7
Issue number 3
Total pages 28
Publisher International Bureau of Fiscal Documentation
Place of publication Netherlands
Publication date 2015
ISSN 1878-4917
Summary When searching for an arm’s length comparable in the transfer pricing analysis, does the analysis require (or allow) searching for a transaction that actually took place in the market, or can/should the internal data of the controlled transaction simply be imputed to form a hypothetical uncontrolled transaction in which the parties are assumed to be operating at arm’s length but otherwise dealing under the same circumstances? This article sheds light on this question, based on lessons distilled from recent Canadian jurisprudence; particularly, the case Canada v. GlaxoSmithKline Inc. The author calls on Canada’s courts to reconsider their approach to this issue, and alerts courts in other jurisdictions to avoid transplanting the Canadian approach because otherwise they would risk repeating the same mistake(s).
Language eng
Field of Research 1501 Accounting, Auditing And Accountability
1801 Law
Socio Economic Objective 0 Not Applicable
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015 IBFD
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Document type: Journal Article
Collections: Faculty of Business and Law
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