Ninth Circuit Affirms Tax Court in Amazon Transfer Pricing Case

Tax AnalystsBy Ryan Finley

The Ninth Circuit affirmed the Tax Court’s 2017 decision in favor of Amazon, holding that the transfer pricing regulations’ definition of the term “intangible property” excludes goodwill, going concern value, and other residual business assets.

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By Ryan Finley, posted on Wednesday August 21, 2019

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