US Tax Court rules in Amazon's favour over TP-dispute on intangibles transfer to Luxembourg subsidiary

Mar 24,2017
US Tax Court rules in favor of Amazon US in respect of transfer pricing adjustments amounting to $8.3mn and $225mn for 2005 and 2006 made by IRS on account of transfer of intangible assets required to operate Amazon’s European website business to its Luxembourg subsidiary; As per agreement, the Luxembourg subsidiary was required to make “buy-in payment” to compensate Amazon US for value of intangible asset, and make annual cost sharing ...

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