The Resource Apple's cost-sharing arrangement : Frankenstein's monster [part 1]

Apple's cost-sharing arrangement : Frankenstein's monster [part 1]

Label
Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
Title
Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
Creator
Subject
Language
eng
Summary
In this two-part article, the authors break down Apple's cost-sharing arrangement and explain how corporate taxpayers have been able to exploit the cost-sharing regulations to shift hundreds of billions or even trillions in U.S. profits offshore with little or no IRS detection or enforcement
Citation source
In: Tax notes international. - Falls Church. - Vol. 103 (2021), no. 7 ; p. 815-844
http://library.link/vocab/creatorName
  • Curtis, S.L
  • Chamberlain, D.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • transfer pricing
  • tax shelter
  • profit shifting
  • stateless income
  • APA
  • allocation of expenses
  • R&D
  • intangibles
  • grandfather clause
  • State aid
Label
Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
Instantiates
Publication
Label
Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
Publication

Library Locations

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      52.3736660 4.9336932
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