The Resource Altera and the arm's-length standard : case for considering stock options

Altera and the arm's-length standard : case for considering stock options

Label
Altera and the arm's-length standard : case for considering stock options
Title
Altera and the arm's-length standard : case for considering stock options
Creator
Subject
Language
  • eng
  • eng
Summary
This article contends the U.S. Tax Court's decision in Altera relied on incomplete analyses in effectively placing a value of zero on the contribution of stock options to research and development (R&D). Stock-based compensation, the author argues, is a substantial form of compensation that has been essential to the success of R&D firms for decades, and is a "currency of choice" for employees
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2017), no. 23 ; 14 p
http://library.link/vocab/creatorName
Breslin, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • arm's length principle
  • stock option
  • R&D
Label
Altera and the arm's-length standard : case for considering stock options
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/T/TAXMATRP/vol.25/23_Altera.pdf
Publication
Note
20170426

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...