Facebook: What’s Not to “Like”?

This article examines the US Tax Court's decision in Facebook, Inc. v. Commissioner, highlighting its implications for transfer pricing and cost sharing arrangements. It identifies valuable insights for taxpayers and transfer pricing practitioners worldwide in the court’s opinion.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2025-10-22
DOI
https://doi.org/10.59403/1jyprgd
Primary Topic
Privacy, Security, and Data Protection
Type
article
Field-Weighted Citation Impact
0.00
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article

Facebook: What’s Not to “Like”?

Ed Stevens, B. Satterthwaite
International Transfer Pricing Journal
Privacy, Security, and Data Protection
article

Facebook: What’s Not to “Like”?

Ed Stevens, B. Satterthwaite
article en

Abstract

This article examines the US Tax Court's decision in Facebook, Inc. v. Commissioner, highlighting its implications for transfer pricing and cost sharing arrangements. It identifies valuable insights for taxpayers and transfer pricing practitioners worldwide in the court’s opinion.

International Transfer Pricing JournalVol. 32(6)
Openalex Percentile: Top 60%
Privacy, Security, and Data Protection
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Facebook: What’s Not to “Like”? — Ed Stevens, B. Satterthwaite · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS