On 29 September 2017, the Internal Revenue Service filed an appeal against March Tax Court ruling concerning Amazonās cost-sharing agreement buy-in payment. The case is important because it is expected to provide fundamental guidance on the armās length pricing of transfers of intangibles.
Amazon.com Inc on March 23 won aĀ US Tax Court case, fending off IRS transfer pricing adjustments relating to a cost-sharing agreement (CSA) buy-in payment. The transfer pricing adjustments would have increased the online retailerās taxable income by more than $1.5 billion in 2005 and 2006.