TPcases
Database of Transfer Pricing Case Laws
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MENUMENU
- Keywords
- Countries
- Countries
- Albania
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- Argentina
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- Malta
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- Paraguay
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- Slovakia
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- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
Tag: Source code
US vs. BMC. January 1999
/ Burden of Proof, Burden of proof, Documentation denied, Legality - Legitimacy - Constitutional, Legality - Legitimacy - Constitutional, Source code, Transfer Pricing Documentation, Transfer Pricing Documentation, United States
The IRS filed a summons to get BMC’s computer source code as part of a transfer pricing audit, but in this decision, the court ruled in favor of BMC. US-BMC_decision_01081999 ... Read more
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