Statements (58)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
|
| gptkbp:appeals_to |
from the United States Court of International Trade
|
| gptkbp:argued_on |
tax credits eligibility
|
| gptkbp:case_analysis |
foreign tax credits
tax law interpretation tax refund process international business transactions tax law practitioners corporate tax strategy impact on corporate tax refunds tax refund claims process tax refund litigation history |
| gptkbp:case_implications_for |
multinational corporations
|
| gptkbp:case_law_relevance |
tax refund eligibility criteria
|
| gptkbp:case_number |
appealed from lower court
2008-1509 tax refund for foreign sales |
| gptkbp:case_outcome |
gptkb:majority_opinion
business tax planning revenue implications for government favor of Xilinx reaffirmed tax refund rights substantial compliance with tax regulations tax compliance for corporations tax refund litigation |
| gptkbp:court |
gptkb:United_States_Court_of_Appeals_for_the_Federal_Circuit
|
| gptkbp:decided_by |
gptkb:2010
published opinion |
| gptkbp:dissenting_opinion |
gptkb:none
|
| gptkbp:docket_number |
2008-1509
|
| gptkbp:doctrine |
economic substance doctrine
|
| gptkbp:effective_date |
April 2010
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Xilinx
|
| gptkbp:impact |
gptkb:tax_policy
|
| gptkbp:involved_parties |
gptkb:United_States
gptkb:Xilinx,_Inc. |
| gptkbp:is_cited_in |
2010-1509
604 F.3d 1340 642 F.3d 1347 |
| gptkbp:judges |
Rader, Dyk, Prost
Judges of the Federal Circuit |
| gptkbp:jurisdiction |
gptkb:Federal_Circuit
|
| gptkbp:legal_context |
international trade law
|
| gptkbp:legal_framework |
U. S. tax code
|
| gptkbp:legal_issue |
patent infringement
tax refund |
| gptkbp:legal_principle |
substantial compliance
|
| gptkbp:legal_representation |
gptkb:Kirkland_&_Ellis
tax compliance standards |
| gptkbp:material |
Xilinx's tax refund claim
|
| gptkbp:outcome |
reversed and remanded
business tax implications |
| gptkbp:precedent |
tax law interpretation
tax refund eligibility influence on patent law |
| gptkbp:related_cases |
gptkb:United_States_v._Microsoft
|
| gptkbp:significance |
tax compliance issues
tax refund claims |