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Eaton Debt Analysis Must Trace Distinct Steps, Tax Court Told

By Molly Moses ( November 3, 2025, 8:31 PM EST) -- An attorney for Eaton Corp. told the U.S. Tax Court on Monday that the interest rates and guarantee fees the company paid to its newly formed Irish parent in 2012 must be analyzed as a set of distinct steps, beginning with determing a standalone credit rating for the U.S. company — an analysis a government attorney said was "needlessly elaborate."...

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