Law Prof Comes To Treasury's Aid In 3M Transfer Pricing Fight

By David Hansen · May 14, 2024, 6:11 PM EDT

The U.S. Department of the Treasury did not act arbitrarily when it wrote transfer pricing regulations that allowed the government to disregard foreign legal restrictions on royalty payments when allocating income...

To view the full article, register now.

Documents

Case Information

Case Title

3M Company v. Commissioner of Internal Revenue

Case Number

23-3772

Court

Appellate - 8th Circuit

Nature of Suit

Agency 

Date Filed

December 29, 2023