The Resource Utah court finds intragroup royalty payments dedeductible

Utah court finds intragroup royalty payments dedeductible

Label
Utah court finds intragroup royalty payments dedeductible
Title
Utah court finds intragroup royalty payments dedeductible
Creator
Subject
Language
eng
Summary
This article looks at a Utah case that considered federal regulations under tax Code Section 482 in determining See's Candies Inc. can claim a deduction under state tax law for royalty payments made to another subsidiary of Berkshire Hathaway. The Utah statute closely tracks the language of the federal code section leading the state district court to conclude the federal rules are an appropriate reference point
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 26 (2017), no. 1 ; 3 p
http://library.link/vocab/creatorName
Willens, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • state tax
  • royalties
  • deductions
  • arm's length range
  • transfer pricing
Label
Utah court finds intragroup royalty payments dedeductible
Instantiates
Publication
Label
Utah court finds intragroup royalty payments dedeductible
Publication

Library Locations

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