Amazon’s US transfer pricing challenge could end IRS’s aggressive intangibles approach
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Amazon’s US transfer pricing challenge could end IRS’s aggressive intangibles approach

Joe Dalton
January 24, 2013
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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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