miércoles, 7 de septiembre de 2016

In Medtronic, US Tax Court rules against IRS’s use of CPM, applies CUT method

The US Tax Court rejected the IRS’s use of the aggregate comparable profits method in Medtronic Inc. v. Commissioner, to determine the appropriate royalty rate between Medtronic US and its Puerto Rican subsidiary.
Source & more info: Deloitte

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