The Resource The arm's-length standard is alive and well in Utah

The arm's-length standard is alive and well in Utah

Label
The arm's-length standard is alive and well in Utah
Title
The arm's-length standard is alive and well in Utah
Creator
Subject
Language
eng
Summary
This article discusses a recent victory for a Berkshire Hathaway company against a state tax agency. The Supreme Court of Utah found that a state statute based on the federal transfer pricing provision didn't give the state tax commission authority to disallow a deduction for royalty payments from one Berkshire entity to another
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 23 ; 2 p
http://library.link/vocab/creatorName
Willens, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • transfer pricing
  • allocation of income
  • deductions
  • royalties
  • state tax
Label
The arm's-length standard is alive and well in Utah
Instantiates
Publication
Label
The arm's-length standard is alive and well in Utah
Publication

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