DHL Corporation and Subsidiaries v. Commissioner of Internal Revenue

2002

United States Tax CourtUnited States Court of Appeals for the Ninth Circuit

Topics

section-482transfer-pricingIntangibles & IPtrademarkbrand-valuationRoyaltiescontrolpenalties

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Official Sources

DHL Corp. & Subsidiaries v. Commissioner, T.C. Memo. 1998-461 (U.S. Tax Ct. Dec. 30, 1998) (HTML)

DHL Corp. & Subsidiaries v. Commissioner, 285 F.3d 1210 (9th Cir. Apr. 11, 2002) (HTML)

FindLaw mirror: DHL Corp. v. Commissioner (9th Cir. 2002)

Roberts & Holland LLP (Canadian Tax Journal): Lessons in Avoiding Transfer Pricing Penalties: DHL Corp. (June 1, 1999)

IRS Practice Unit (Draft): Common Ownership or Control Under IRC 482 – Outbound (Oct. 23, 2017) (cites DHL timing/control)