Altera Could Bolster State Transfer Pricing Scrutiny

By Eric Tresh, Maria Todorova and Justin Brown (July 2, 2020, 10:44 AM EDT) -- On June 22, the U.S. Supreme Court denied Altera Corp.'s petition for certiorari seeking review of the U.S. Court of Appeals for the Ninth Circuit's decision upholding the U.S. Department of the Treasury's transfer pricing regulation requiring related participants in cost-sharing agreements to include stock-based compensation costs in the joint cost pool to comply with the arm's-length standard.[1]...

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