USA Transfer Pricing Case Law: Medtronic v. Commissioner, T.C. Memo. 2016-11
By Robert Robillard - 16 juin 2016This blogpost originally appeared on rbrt.ca. In Medtronic v. Commissioner, T.C. Memo. 2016-112, available here, the Court summarizes the main issues as follow: "(1) whether income related to intercompany licenses for the intangible property required to manufacture medical device pulse generators...
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