9th Circ.'s Revival Of IRS Rules Stretches 'Arm's Length'
By Natalie Olivo ( June 13, 2019, 8:38 PM EDT) -- The Ninth Circuit's split decision to uphold cost-sharing rules challenged by chipmaker Altera Corp. gives the Internal Revenue Service wiggle room in deciding what counts as arm's length among related businesses — and casts doubt on the long-standing approach to transfer pricing....
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