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The Impact of Veritas Software Corp. v. Comm'r on Intellectual Property Transfer Pricing by U.S. Multinationals

In light of... Veritas Software Corp. v. Comm'r, 2009 U.S. Tax Ct. LEXIS 34 (T.C. Dec. 10, 2009) , U.S. multinationals should give careful consideration to the manner in which their IP is created, held and paid for. ... In January 1999, the company established Veritas Software Holding, Ltd...