在Keysight Technologies, Inc.訴美國一案（[2026] No. 25-137 Fed Cl.）中，納稅人取得了一項重大勝利，擊敗了美國財政部。美國聯邦索賠法院裁定，政府無權修改法定分配規則，以阻止財政部認為的意外財政年度納稅人利益。 Keysight的納稅人引用了美國最高法院在2024年另一起案件（ Loper Bright Enterprises訴Raimondo，[2024] 603 US 369）中的判決，對財政部的「不合格基礎」規則提出質疑。此規則通常用於拒絕因關聯方間期轉讓而產生的某些攤銷和折舊扣除。受影響的全球無形低稅收入 (GILTI) 評估的納稅人現在可以重新審視其納稅申報情況並考慮提出保護性索賠，但政府可能仍會提起進一步訴訟以試圖推翻該法規。
McDermott Will & Schulte
Court ruling (PDF)
US: Court invalidates GILTI rule as outside Treasury's authority
Taxpayers in the case of Keysight Technologies, Inc v United States, [2026] No. 25-137 Fed Cl., have won a significant victory over the US Treasury. The US Court of Federal Claims ruled that the government cannot rewrite the statutory allocation rules to prevent what the Treasury viewed as an unintended fiscal-year taxpayer benefit. The Keysight taxpayers used the US Supreme Court's 2024 decision in an earlier case (Loper Bright Enterprises v Raimondo, [2024] 603 US 369) to challenge the Treasury's 'disqualified basis' rule. This is normally issued to deny certain amortisation and depreciation deductions arising from gap-period related-party transfers. Taxpayers with affected global intangible low-taxed income (GILTI) assessments can now review return positions and consider protective claims, pending likely further litigation by the government to try and redeem the regulation.
McDermott Will & Schulte
Court ruling (PDF)