The author considers a 2015 National Tax Court case on the deduction of charges for intra-group services, including in light of the recent work under the OECD’s BEPS initiative on charges for low value added intra-group services.
The author considers a 2015 National Tax Court case on the deduction of charges for intra-group services, including in light of the recent work under the OECD’s BEPS initiative on charges for low value added intra-group services.