Meta and the IRS: a landmark transfer pricing dispute focused on digital intangibles
- World Tax & Law Editorial Team
- Dec 21, 2025
- 2 min read
Meta Platforms, Inc. is currently involved in one of the most significant tax disputes in recent U.S. history, following a challenge by the Internal Revenue Service (IRS) to the group’s transfer pricing arrangements concerning the licensing and transfer of intangible assets to foreign affiliates. The case is being heard by the U.S. Tax Court and reflects the increasing scrutiny applied to the international tax structures of major digital corporations.
