The Resource Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas

Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas

Label
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
Title
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
Creator
Subject
Language
eng
Summary
Amazon.com Inc.'s petition disputing a $2 billion adjustment to its cost sharing buy-in payment says an economist hired by the Internal Revenue Service committed a series of errors in calculating the value of intangibles transferred to a Luxembourg subsidiary - most significantly, in assuming that the intangibles had a perpetual useful life. This, the company asserts, resembles the Service's argument in Veritas Software Corp. - an argument soundly rejected by the tax court
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2013),
http://library.link/vocab/creatorName
Gregory, D.W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost sharing arrangement
  • discounted cash flow method
  • intangibles
  • case law
Label
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
Instantiates
Publication
Label
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
Publication

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