The Resource Xilinx: a case study in judicial activism

Xilinx: a case study in judicial activism

Label
Xilinx: a case study in judicial activism
Title
Xilinx: a case study in judicial activism
Creator
Subject
Language
eng
Summary
Commentary to the Xilinx case, on cost sharing arrangements and the arm's length principle. The authors doubt that other, more conservative US courts will follow the reasoning of the Ninth Circuit. They state that taxpayers will have to carefully weigh the strengths of the various arguments made by the judges, to detemine their tax reserves for financial accounting purposes, and, in addition, that taxpayers should evaluate their opportunity to achieve relief under an income tax treaty in their particular circumstances
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
  • Cope, C.W
  • Zollo, T.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • cost sharing arrangement
  • transfer pricing
  • arm's length principle
Label
Xilinx: a case study in judicial activism
Instantiates
Publication
Label
Xilinx: a case study in judicial activism
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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