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- W2397500868 abstract "The matter of BMC Software, Inc . v . Commissioner, tried before the U.S. Tax Court, involved (1) the BMC repatriation of foreign funds through the Internal Revenue Code Section 965 repatriation tax holiday and (2) the subsequent distinction between relatedparty accounts receivable and related-party debt that resulted from a 2007 transfer pricing settlement between BMC and the Internal Revenue Service. This discussion (1) describes the facts of the case, (2) explains the Tax Court’s reasoning behind its decisions, and (3) concludes with commentary on the unanswered questions raised as a result of this case." @default.
- W2397500868 created "2016-06-24" @default.
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- W2397500868 date "2015-01-01" @default.
- W2397500868 modified "2023-09-27" @default.
- W2397500868 title "A Review of BMC Software, Inc. v. Commissioner of Internal Revenue: Should Intercompany Accounts Receivable Be Considered Debt?" @default.
- W2397500868 hasPublicationYear "2015" @default.
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