A case between Amazon and the US Internal Revenue Service (IRS) cautions taxpayers against performing valuations that assign unrealistically short life-spans to transferred intangibles, though could also leave the IRS rethinking its approach to challenging these arrangements.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.