R&D Cost Sharing: The Xilinx Appeal
- Z. Gul; R. Muylle; H.A. Keates; D.R. Wright
- International Transfer Pricing Journal, 2009 (Volume 16), No 5
- 1 September 2009
The United States Court of Appeals for the Ninth Circuit recently issued its decision regarding the appeal by the IRS in the Xilinx case. This article considers the case history, including the ruling of the Court of Appeals in favour of the IRS. The authors also address the impact of this case on tax litigation related to cost sharing arrangements, as well as future prospects.