The DHL case : what lessons can be learned?

Journal
Wright, D.R.; Keates, H.A.
United States
International Transfer Pricing Journal 1999 (Volume 6), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors believe that the DHL case provides some valuable insight into issues such as whether it makes sense to litigate a transfer pricing case in the US Tax Court and whether the Tax Court is prepared to support the IRS in the imposition of transfer pricing penalties. Brief summary of the DHL case and discussion of each of the issues in detail.