On July 13, 2017, in Grecian Magnesite Mining, Industrial and Shipping Co. SA v. Commissioner (149 T.C. No. 3 (2017), the U.S. Tax Court concluded that gain recognized by a foreign corporation upon redemption of its interest...more
The Stunning Altera Case -
Employee stock options are an important part of compensation—both as income to the executives and as a deduction for the employer. But when stock options are used by multinational companies,...more
8/8/2015
/ Administrative Procedure Act ,
Chevron Deference ,
Corporate Taxes ,
Cost-Sharing ,
Foreign Subsidiaries ,
IRS ,
Parent Corporation ,
Section 482 ,
Stock Options ,
Stock-Based Compensation ,
Tax Court ,
Tax Deductions ,
Treasury