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Medtronic Transfer Pricing Dispute: Eighth Circuit Remands Again with Critical Guidance for Puerto Rico Operations
viernes, 19 de septiembre de 2025

Medtronic Transfer Pricing Dispute: Eighth Circuit Remands Again with Critical Guidance for Puerto Rico Operations

Medtronic Transfer Pricing Dispute: Eighth Circuit Remands Again with Critical Guidance for Puerto Rico Operations US Court of Appeals for the Eighth Circuit has vacated and remanded the Medtronic v. Commissioner transfer pricing controversy for the second time, delivering crucial guidance for multinational corporations with Puerto Rico manufacturing subsidiaries. This...

US Tax Court Dismisses Petition Filed 872 Days Late: Critical Lessons on Jurisdictional Deadlines and Address Updates
jueves, 18 de septiembre de 2025

US Tax Court Dismisses Petition Filed 872 Days Late: Critical Lessons on Jurisdictional Deadlines and Address Updates

Davis v. Commissioner Reinforces Strict Filing Requirements The United States Tax Court dismissed the case for lack of jurisdiction after the taxpayer filed her petition 872 days late. The decision underscores two fundamentals for taxpayers and advisers. First, deficiency jurisdiction in the Tax Court rests on a valid notice and...