The Resource Altera v. Commissioner - Administrative Procedure Act under siege?

Altera v. Commissioner - Administrative Procedure Act under siege?

Label
Altera v. Commissioner - Administrative Procedure Act under siege?
Title
Altera v. Commissioner - Administrative Procedure Act under siege?
Creator
Subject
Language
eng
Summary
The Ninth Circuit in a 2 to 1 decision recently ruled in Altera that Treasury had met the requirements of the Administrative Procedure Act when it issued final cost-sharing regulations governing stock based compensation. This article analyses the majority's analysis of the APA and concludes that the court's decision disregarded the requirements of the statute
Citation source
In: Tax management transfer pricing report. - Arlington. - (1 August 2019) ; 6 p
http://library.link/vocab/creatorName
Froelich, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • APA
  • case law
  • arm's length principle
  • transfer pricing
Label
Altera v. Commissioner - Administrative Procedure Act under siege?
Instantiates
Publication
Label
Altera v. Commissioner - Administrative Procedure Act under siege?
Publication

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