The Resource An indecent proposal: the U.S. attempt to fix cost sharing rules

An indecent proposal: the U.S. attempt to fix cost sharing rules

Label
An indecent proposal: the U.S. attempt to fix cost sharing rules
Title
An indecent proposal: the U.S. attempt to fix cost sharing rules
Creator
Subject
Language
eng
Summary
Cost sharing arrangements between a domestic parent and a foreign subsidiary might result in significant income - and tax revenue - being migrated offshore. Such tax revenue migration could come about when the foreign subsidiary bears the research and development risks and the domestic parent does not get a deduction for research and development. The authors warn that the IRS's attempt to fix cost sharing rules, if adopted as proposed, will cause further migration overseas of US technological leadership
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 15 (2006),
http://library.link/vocab/creatorName
  • Stone, G
  • Karayannis, M
  • Dunn, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • cost sharing arrangement
Label
An indecent proposal: the U.S. attempt to fix cost sharing rules
Instantiates
Publication
Label
An indecent proposal: the U.S. attempt to fix cost sharing rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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