The Resource Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas

Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas

Label
Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
Title
Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
Creator
Subject
Language
eng
Summary
Two recent important cost-sharing cases assist taxpayers in further determining how a taxpayer dealing at arm's length in these transactions would behave and give taxpayers more clarity in this area. Veritas dealt with buy-in payments for cost sharing arrangements, and Xilinx addressed whether employee stock option compensation should be included in the cost pool for cost sharing arrangements. The relevant provisions of the U.S. cost sharing regulations under which these cases were decided, are discussed too
Citation source
In: Journal of international taxation. - New York. - Vol. 21 (2010),
http://library.link/vocab/creatorName
  • Levey, M.M
  • Arthur, B.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • cost sharing arrangement
  • arm's length principle
Label
Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
Instantiates
Publication
Label
Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
Publication

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