Proper Transfer Pricing Rates between the United States and Puerto Rico: Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez

An important transfer pricing case, Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez, discusses how transfers between related entities in the United States and Puerto Rico should be valued. The case is a good example of transfer pricing valuations in today’s business environment in general and it demonstrates that Wal-Mart utilizes the proper transfer pricing valuation steps.