miércoles, 2 de marzo de 2016

IRS files notice of appeal in Altera case

The Internal Revenue Service filed a notice of appeal in Altera Corp. v. Commissioner to the Ninth Circuit Court of Appeals on 19 February 2016. The Ninth Circuit will decide whether a regulation that mandates that stock-based compensation costs related to the intangible development activity of a qualified cost sharing arrangement (QCSA) must be included in the joint cost pool of the QCSA (the “all costs rule”) is consistent with the arm’s length standard as enunciated under Internal Revenue Code section 482.
Source & more info: Deloitte

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