Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain
How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain
Accounting
In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.