Seminal Court Cases and Their Impact on Transfer Pricing ... - NABE
Seminal Court Cases and Their Impact on Transfer Pricing ... - NABE
Seminal Court Cases and Their Impact on Transfer Pricing ... - NABE
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Xilinx <str<strong>on</strong>g>and</str<strong>on</strong>g> Veritas<br />
• Decisi<strong>on</strong>s in Xilinx <str<strong>on</strong>g>and</str<strong>on</strong>g> Veritas are not aberrati<strong>on</strong>s<br />
• <str<strong>on</strong>g>Court</str<strong>on</strong>g>s often rely <strong>on</strong> actual unc<strong>on</strong>trolled transacti<strong>on</strong>s<br />
even where comparability is tenuous<br />
• <str<strong>on</strong>g>Court</str<strong>on</strong>g>s often reject IRS efforts to recast transacti<strong>on</strong>s<br />
• <str<strong>on</strong>g>Court</str<strong>on</strong>g>s often reject IRS arguments based <strong>on</strong> broad<br />
principles rather than facts at issue<br />
• Allocati<strong>on</strong>s of rights to earn income in the future may<br />
not be compensable<br />
• Showing of “undue” profit may not be enough where<br />
transacti<strong>on</strong>al analysis supports result<br />
14
Change language