Analysis

9th Circ.'s Shift From Arm's-Length Rule May Embolden IRS

By Vidya Kauri · July 24, 2018, 10:32 PM EDT

The Ninth Circuit's revival of an IRS cost-sharing regulation previously invalidated by the U.S. Tax Court throws into disarray multinational companies' expectations that they can rely on the arm's-length standard to...

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