安德鲁波士东|2019年11月4日
2019年7月31日来自Douglas W. O'Donnell，大型企业和国际司（LB＆I）的IRS W. O'Donnell，撤销LB＆I的指令指挥与成本分摊安排（CSAS）的股票赔偿相关的审查员。因此，美国国税局现在将研究CSA中基于员工股票赔偿的组成员之间的分配，以进行转移定价目的。
The prior directive (Directive LB&I-04-0118-005, dated January 12, 2018) directed examiners to stop opening new cases related to stock-based compensation included in cost-sharing agreement intangible development costs while the IRS’ appeal of the Tax Court’s decision in Altera was pending. The Tax Court in Altera had nullified Treasury’s cost-sharing regulations on the treatment of stock-based compensation expenses. The United States Court of Appeals for the Ninth Circuit subsequently reversed the U.S. Tax Court’s opinion in Altera on June 7, 2019. Altera has filed a petition for rehearing of the majority decision of the Ninth Circuit.
凭借2019年8月初发布的新指令，如果这些成本直接确定了CSA的无形开发活动，则必须将基于股票的赔偿金作为无形的开发成本，或合理地分配。LB＆I指示审查员在适用时开辟CSA股票赔偿问题的新考试。由于这些问题可能是严格的，LB＆I指出，转移定价团队应该制定支持他们的分析和结论的事实。最后，LB＆I指示问题团队考虑咨询实践网络和律师，以支持开发最可靠的分析问题。
