06.28.2019 - By Tax Notes
Kristen Parillo and Ryan Finley discuss the Ninth Circuit's new opinion in Altera v. Commissioner upholding a regulation requiring that parties to a cost-sharing arrangement share stock-based compensation.
For additional coverage, read these articles in Tax Notes:Altera, the Sequel — Jurisprudence Catches Up With BEPSAltera Decision Revives Commensurate With Income StandardNinth Circuit Again Upholds Cost-Sharing Regs in Altera