Bloomberg BNA Quotes David Rosenbloom on Grand Jury Probe in Caterpillar Case

05.13.2015
Bloomberg BNA
Bloomberg BNA's Transfer Pricing Report quoted H. David Rosenbloom concerning a grand jury investigation into Caterpillar Inc.'s offshore activities and why the company is not subject to a criminal transfer pricing violation. To view the complete article, please click on the link above to view a PDF.

Excerpt taken from the article.

"In my view it is not possible to have a criminal transfer pricing violation," said David Rosenbloom, professor of taxation at the New York University School of Law. "That is because the statute does not tell a taxpayer to do anything; in fact, it doesn't speak to the taxpayer at all."

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