Amazon.Com Inc. & Subsidiaries v. CIR

  1. April 12, 2019

    Amazon's Intangibles Require Better Valuation, 9th Circ. Told

    Amazon poses a problem Congress and Treasury have tried to solve for decades, a government attorney told the Ninth Circuit Friday — U.S. multinational companies shifting profits by grossly undervaluing intangibles made available to their foreign subsidiaries.

  2. August 17, 2018

    IRS Asks 9th Circ. To End Amazon $1.5B Transfer Pricing Win

    The Internal Revenue Service asked the Ninth Circuit on Friday to vacate and remand a $1.5 billion transfer pricing decision by the U.S. Tax Court in favor of Amazon.com Inc., saying the two documents from 1992 the e-commerce company relied on cannot be used because they do not even address the definition of intangibles.

  3. July 10, 2018

    Tech Cos. Ask 9th Circ. To Back Amazon Transfer Pricing Win

    Several Silicon Valley groups and tech companies have asked the Ninth Circuit to uphold a U.S. Tax Court decision in favor of Amazon.com Inc. in a transfer pricing dispute with the Internal Revenue Service.

  4. July 09, 2018

    NYU Professors Urge 9th Circ. To Uphold Amazon Tax Win

    Two law professors have urged the Ninth Circuit to uphold a U.S. Tax Court decision in favor of Amazon.com Inc. in a transfer pricing dispute with the Internal Revenue Service, saying the agency was relying on an incorrect reading of cost-sharing regulations.

  5. July 06, 2018

    Chamber Of Commerce Backs Amazon's $1.5B Tax Win In 9th Circ.

    The U.S. Chamber of Commerce urged the Ninth Circuit to uphold a U.S. Tax Court finding for Amazon.com Inc. in its $1.5 billion win against the government, saying because the Internal Revenue Service's actions were arbitrary and capricious, deference to the agency should not apply and U.S. businesses would be harmed if the decision was reversed.

  6. July 02, 2018

    Amazon Presses 9th Circ. Not To Revive $1.5B Tax Fight

    Amazon urged the Ninth Circuit on Monday to uphold its win against the Internal Revenue Service in a $1.5 billion transfer pricing dispute, arguing that the agency is misapplying regulations to contend that the e-commerce giant undervalued intellectual property that it licensed to a Luxembourg subsidiary.

  7. March 30, 2018

    Tax Court's Amazon Ruling Thwarts Reg's Purpose, IRS Says

    The U.S. Tax Court's decision in a case involving Amazon thwarts Congress' and the U.S. Department of the Treasury's efforts to prevent multinational companies from eroding the U.S. tax base, the Internal Revenue Service argued Friday in its brief to the Ninth Circuit.