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United States - The Tax Court Decision in VERITAS: A Comment

United States
A. Lin; D.R. Wright
International Transfer Pricing Journal, 2010 (Volume 17), No 2
27 January 2010
On 10 December 2009, the United States Tax Court released its opinion in the transfer pricing matter involving VERITAS Software Corporation. The issue addressed by the Court involved the calculation of the buy-in payment under VERITAS’ cost sharing arrangement with its Irish affiliate. The Court addressed a number of important issues that should be kept in mind as companies seek to establish or maintain research and development cost sharing arrangements with US affiliates. This article considers some of those issues.
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