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- Title
The Tax Court Fires a Shot Through the IRS's Bow: Veritas Software Corp.
- Authors
Dau, Paul M.; Ryan, John G.
- Abstract
The article reports on the response of the tax court on the transfer pricing case of Veritas Software Corp. wherein the U.S. Internal Revenue Service (IRS) has contested the legal principle of transfer pricing. It states that the effort of the tax court to match a transaction which would change the division of function with spinoff is shown in the case. It mentions that the transfer pricing community is interested in the case for it shows the discomfort of the tax court on the valuation method.
- Subjects
UNITED States; TRANSFER pricing; VERITAS Software Corp.; UNITED States. Internal Revenue Service; TAX courts; CORPORATE divestiture; VALUATION
- Publication
International Tax Journal, 2010, Vol 36, Issue 2, p27
- ISSN
0097-7314
- Publication type
Article