After trial, the parties submit post-trial briefs presenting proposed findings of fact and legal conclusions based on the trial record. These briefs analyze the evidence, assess the credibility of expert testimony, and address the applicable legal standards.
In transfer pricing cases, post-trial arguments often focus on the proper application of the best-method rule, comparability standards, the construction of the arm’s-length range, and the degree of deference owed to the Commissioner’s allocation under section 482.
Next, let’s understand the sixth stage of international tax litigation: judgment and appeal. During this stage, the court issues its decision based on the evidence and legal arguments presented during the case. A party that disagrees with the decision may file an appeal before a higher court for further review.