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Transfer Pricing Assessment Invalidated by DC ALJ

The controversial methodology relied upon by several states to assess corporate taxpayers for transfer pricing violations has been ruled invalid by a D.C. Administrative Law Judge. Several revenue authorities, including New Jersey, Alabama, Louisiana,

May 2, 2012

The controversial methodology relied upon by several states to assess corporate taxpayers for transfer pricing violations has been ruled invalid by a D.C. Administrative Law Judge. Several revenue authorities, including New Jersey, Alabama, Louisiana, Kentucky and the District of Columbia, have relied on this now invalidated transfer pricing audit methodology to assess corporate franchise and income tax.

Read Sutherland SALT's Legal Alert, "Transfer Pricing Assessment Invalidated by DC ALJ" for more details.

 

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Washington, DC
Elizabeth S. Cha, Associate
Washington, DC
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