Tax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases.

Listen to related episodes:

• Transfer Pricing Litigation Update II
• Transfer Pricing Litigation Update
• Coca-Cola Transfer Pricing Challenge Fizzles

For additional coverage, read these articles in Tax Notes:

• Analysis: 3M and the Renaissance of the Commensurate With Income Standard
• Supplemental Briefing Requested in Coca-Cola Transfer Pricing Case
• Tax Court Rejects 3M’s Challenge of Blocked Income Regs
• Analysis: Brazilian Transfer Pricing Reforms Ease U.S. Tax Frictions

Follow us on Twitter:

• Ryan Finley: @ryanmfinley
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

---

CreditsHost: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart