Eaton Renews Bid to Shield EU Employee Docs From IRS Examination

European Union data privacy laws should bar the US government from acquiring Irish employees’ performance records as part of a tax audit, Eaton Corp. argued to a federal appeals court.

Eaton returned to the US Court of Appeals for the Sixth Circuit after previously convincing the court to order a review of documents sought by the IRS in aid of its transfer pricing investigation into the company.

The US is examining whether Eaton improperly lowered its US income tax burden by paying inflated royalties to an Irish affiliate after it transferred ownership of certain technologies to the foreign entity.

The ...