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Administrative Law Keyed to Glicksman
Amazon.com v. Commissioner of Internal Revenue
Citation:
934 F.3d 976 (2019)Facts
In 2005, Amazon.com restructured its European operations by entering into a cost sharing arrangement with its Luxembourg subsidiary, Amazon Europe Holding Technologies SCS (AEHT). Under this arrangement, Amazon transferred pre-existing intangible assets to AEHT, including website technology, marketing intangibles, and customer information, in exchange for a “buy-in payment” of approximately $255 million. The IRS audited Amazon’s tax returns and determined that the buy-in payment should have been $3.6 billion, applying the discounted cash flow method outlined in a 2009 regulation that included residual business assets in the definition of “intangible property.” Amazon challenged this determination, arguing that the 2009 regulation could not be applied retroactively to its 2005-2006 tax years and that the applicable 1994 regulation limited intangible property to independently transferable assets.
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