Tag Archive | 25 percent rule of thumb

Transfer Pricing: 25% rule of thumb not applicable to determining royalty rates

Transfer Pricing: 25% rule of thumb not applicable to determining royalty rates Attached please find a recent U.S. Court of Appeals for the Federal Circuit case (September 16, 2014 in VirnetX, Inc. v. Cisco Sys., Inc.) in which a U.S. court finds again the “25 percent rule of thumb” to determine royalty rates inadmissible: “[W]e […]

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