Professor Tony Billings published in Tax Notes

Professor of Accounting Tony Billings, along with co-authors Kyungjin Kim and Sejla Kulaglic, had an article published in the Jan. 8, 2018, issue of Tax Notes. 

In this article, Billings, Kim and Kyungjin discuss two recent court cases – Medtronic and Altera – which may cause substantial changes in global transfer pricing and are likely to affect the commercial decisions made by multinational companies. The authors address controversial issues associated with transfer pricing and cost-sharing arrangements along with which transfer pricing method should apply to intercompany transactions of intangibles and which costs should be included in determining cost-sharing arrangements for intercompany transfers of intangibles.


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