{"id":256,"date":"2022-08-29T14:06:25","date_gmt":"2022-08-29T14:06:25","guid":{"rendered":"https:\/\/wtpadvisors.com\/?p=256"},"modified":"2024-02-12T18:22:22","modified_gmt":"2024-02-12T18:22:22","slug":"was-the-right-transfer-pricing-method-used-in-medtronic-vs-commissioner","status":"publish","type":"post","link":"https:\/\/wtpadvisors.com\/tp-blog\/was-the-right-transfer-pricing-method-used-in-medtronic-vs-commissioner\/","title":{"rendered":"Was the right Transfer Pricing method used in Medtronic vs. Commissioner?"},"content":{"rendered":"

WTP Advisors’ Guy Sanschagrin was asked to weigh in about the recent decision in Medtronic v. Commissioner and whether the Court applied the right transfer pricing solution to the profit allocation of the case.<\/p>\n

Guy Sanschagrin, CPA\/ABV<\/a>\"\"<\/a><\/p>\n

In Tax Note\u2019s August 23, 2022, article \u201cMedtronic\u2019s Unspecified Method Raises Specific Questions\u201d, written by Alexander F. Peter, Sanschagrin states that a more traditional residual profit-split method would have likely been more accurate than the court\u2019s application of an unspecified transfer pricing method and the three-step analysis.<\/p>\n

\u201cGiven the importance of the risk, I was surprised that the final analysis didn\u2019t seem to attempt to quantify business risks that impact the distribution of profits, \u201c Sanschagrin said. Additionally, the decision fails to address the question of who bore the costs, the subsidiary or the parent, nor did if offer reasonable alternatives to manufacturing in Puerto Rico.<\/p>\n","protected":false},"excerpt":{"rendered":"

WTP Advisors’ Guy Sanschagrin was asked to weigh in about the recent decision in Medtronic v. Commissioner and whether the Court applied the right transfer pricing solution to the profit allocation of the case. Guy Sanschagrin, CPA\/ABV In Tax Note\u2019s August 23, 2022, article \u201cMedtronic\u2019s Unspecified Method Raises Specific Questions\u201d, written by Alexander F. Peter, […]<\/p>\n","protected":false},"author":2,"featured_media":496,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,1],"tags":[],"class_list":["post-256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-controversy","category-transfer-pricing"],"yoast_head":"\nWas the right Transfer Pricing method used in Medtronic vs. Commissioner? -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wtpadvisors.com\/tp-blog\/was-the-right-transfer-pricing-method-used-in-medtronic-vs-commissioner\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Was the right Transfer Pricing method used in Medtronic vs. Commissioner? -\" \/>\n<meta property=\"og:description\" content=\"WTP Advisors’ Guy Sanschagrin was asked to weigh in about the recent decision in Medtronic v. Commissioner and whether the Court applied the right transfer pricing solution to the profit allocation of the case. Guy Sanschagrin, CPA\/ABV In Tax Note\u2019s August 23, 2022, article \u201cMedtronic\u2019s Unspecified Method Raises Specific Questions\u201d, written by Alexander F. 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