United States v. Altera Corporation
GPTKB entity
Statements (98)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:appeals_to |
upheld by appellate court
from Tax Court |
| gptkbp:case_analysis |
used in law schools
analysis of the court's decision impacts international tax agreements important for tax compliance |
| gptkbp:case_citations |
cited in legal literature
|
| gptkbp:case_impact_details |
details on the impact of the case
|
| gptkbp:case_number |
summary of the case
16-72600 16-7036 involves complex tax issues |
| gptkbp:case_outcome |
gptkb:majority_opinion
dissenting opinion favorable to government details of the ruling influences tax policy reversed Tax Court ruling reaffirmed IRS authority |
| gptkbp:case_significance |
guidance for future tax cases
|
| gptkbp:case_study_details |
details on its use in legal education
|
| gptkbp:case_types |
tax litigation
|
| gptkbp:corporate_tax |
affects corporate tax strategies
|
| gptkbp:court |
gptkb:California
gptkb:United_States_federal_law |
| gptkbp:decided_by |
gptkb:United_States_District_Court
|
| gptkbp:dissenting_opinion |
dissent by Judge
|
| gptkbp:economic_impact |
billions in tax revenue
|
| gptkbp:effective_date |
August 2019
2019-08-13 |
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Altera Corporation
|
| gptkbp:impact |
tax strategies
tax strategies of corporations |
| gptkbp:involved_parties |
Altera and IRS
|
| gptkbp:involves |
gptkb:United_States
gptkb:Altera_Corporation |
| gptkbp:is_cited_in |
cited in tax law discussions
|
| gptkbp:judges |
Judge Chen
Judge Mc Keague Judge Thomas |
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:legal_context |
international tax law
|
| gptkbp:legal_framework |
U. S. tax law
|
| gptkbp:legal_issue |
transfer pricing
|
| gptkbp:legal_outcome |
guidance for future cases
increased scrutiny on transfer pricing details of the legal implications increased scrutiny on multinational firms |
| gptkbp:legal_principle |
arm's length principle
|
| gptkbp:legal_representation |
gptkb:Police_Department
impact on economic policy impact on public policy impact on tax policy impact on corporate governance impact on shareholder value impact on business operations impact on market competition impact on tax litigation impact on tax regulations impact on tax compliance impact on investor relations impact on tax litigation strategies impact on fiscal policy impact on multinational corporations impact on tax treaties Altera Corporation's attorneys impact on IRS enforcement impact on corporate reputation impact on corporate tax strategies impact on international tax agreements impact on tax advisory services impact on tax audits impact on tax avoidance strategies impact on tax compliance costs impact on tax planning impact on tax policy debates impact on tax reform discussions impact on tax risk management Altera Corporation's legal team analysis of transfer pricing rules |
| gptkbp:legislation |
gptkb:Tax_Cuts_and_Jobs_Act
|
| gptkbp:outcome |
court ruled in favor of United States
|
| gptkbp:precedent |
affects future tax litigation
impact on multinational corporations affects multinational corporations for future tax disputes |
| gptkbp:publication_year |
gptkb:2015
|
| gptkbp:related_cases |
gptkb:United_States_v._Microsoft
gptkb:Chevron_U._S._A._Inc._v._Natural_Resources_Defense_Council,_Inc. United States v. Glaxo Smith Kline |
| gptkbp:related_to |
IRS regulations
|
| gptkbp:significance |
tax compliance
|
| gptkbp:tax_authority |
gptkb:Internal_Revenue_Service
|
| gptkbp:tax_issue |
intangible assets
cost-sharing agreements transfer pricing methods |
| gptkbp:year |
gptkb:2019
|