Episode 72: Perrigo v. United States: Court Rejects Government's Blanket Assertion of Lack of Economic Substance and Hindsight in Transfer Pricing

Episode 72: Perrigo v. United States: Court Rejects Government's Blanket Assertion of Lack of Economic Substance and Hindsight in Transfer Pricing

In this episode of EY Transfer Pricing Roundup, host Ryan J. Kelly is joined by Kent Stackhouse to unpack Perrigo Company v. United States (W.D. Mich.). They discuss the 2006 contract reassignment at the center of the dispute, the IRS's economic substance and Section 482 arguments, and why the court emphasized ex ante pricing using contemporaneous projections, not actual results. The episode also highlights key practical takeaways on documentation, assumptions, and reliance on advisors, with a note that the decision was appealed in late March 2026.

Tämä jakso on lisätty Podme-palveluun avoimen RSS-syötteen kautta eikä se ole Podmen omaa tuotantoa. Siksi jakso saattaa sisältää mainontaa.

Jaksot(72)

Episode 71: Tax Controversy in France: Insights for Multinational Businesses

Episode 71: Tax Controversy in France: Insights for Multinational Businesses

In the latest episode of the EY Transfer Pricing Roundup, EY host and Financial Services Transfer Pricing Leader Jonathan Thompson is joined by EY France Transfer Pricing Leader, Nadia Sabin and EY EM...

17 Elo 16min

Episode 70: Understanding the OECD Consultation on Intra-Group Services: Insights and more from the OECD

Episode 70: Understanding the OECD Consultation on Intra-Group Services: Insights and more from the OECD

In this episode of the EY Transfer Pricing Roundup, EY host and Financial Services Transfer Pricing Leader, Jonathan Thompson is joined by Manuel de los Santos Poveda, Head of the OECD Transfer Pricin...

16 Heinä 45min

Episode 69: UK Transfer Pricing Update: HMRC Statistics and Enforcement Trends

Episode 69: UK Transfer Pricing Update: HMRC Statistics and Enforcement Trends

UK transfer pricing continues to evolve at a rapid pace. Recently we have seen the release of the Guidelines for Compliance, the outcomes of a number of transfer pricing cases and, a transfer pricing ...

15 Heinä 11min

Episode 68: IRAS Transfer Pricing Update – Version 8.0

Episode 68: IRAS Transfer Pricing Update – Version 8.0

The most recent version of the Singapore Transfer Pricing Guidelines, version 8, was published late last year. EY Host and Financial Services Transfer Pricing Leader, Jonathan Thompson recently sat do...

9 Kesä 13min

Episode 67: Brazil Transfer Pricing Update: Insights from the first year of Arm's Length Transfer Pricing

Episode 67: Brazil Transfer Pricing Update: Insights from the first year of Arm's Length Transfer Pricing

Brazil fundamentally re‑engineered its transfer pricing framework, moving away from its long‑standing formulaic approach and aligning with the #OECD arm's length principle. In this episode, EY host an...

1 Touko 11min

Episode 66: Navigating Canada's Transformative Transfer Pricing Reforms

Episode 66: Navigating Canada's Transformative Transfer Pricing Reforms

Canada is entering a new era of transfer pricing regulation. With the federal government introducing sweeping amendments through the 2025 budget and Bill C‑15, businesses now face a far more substance...

9 Helmi 29min

Episode 65: A transfer pricing postcard from Australia

Episode 65: A transfer pricing postcard from Australia

In the latest episode of the EY Transfer Pricing Roundup, EY host and Financial Services Transfer Pricing leader, Jonathan Thompson and guest Sandra Farhat, a Transfer Pricing and Controversy Partner ...

2 Helmi 11min

Suosittua kategoriassa Liike-elämä ja talous

sijotuskasti
vallattomat
psykopodiaa-podcast
mimmit-sijoittaa
rss-rahapodi
rss-oivalluksia-rahasta-elamasta
ostan-asuntoja-podcast
rss-paasipodi
rss-sami-miettinen-neuvottelija
oppimisen-psykologia
hyva-paha-johtaminen
inderespodi
rss-pinnan-alle
rss-vernerin-vartti
rss-startup-ministerio
rss-kaupan-tila
rss-hereilla
pomojen-suusta
lakicast
rss-siksi-viestinta