The Resource Cost sharing and the acrobatics of arm's length taxation

Cost sharing and the acrobatics of arm's length taxation

Label
Cost sharing and the acrobatics of arm's length taxation
Title
Cost sharing and the acrobatics of arm's length taxation
Creator
Subject
Language
eng
Summary
The cost sharing regime of the United States enables multinational enterprises (MNEs) to export US intangible property to low or no tax jurisdictions, essentially tax-free. This is in stark contrast to long-standing US policy and the explicit tax agenda of the Obama administration. Two recent cases have circumvented attempts by the Internal Revenue Service (IRS) to mitigate cost-sharing-based tax avoidance. This article explains the regime and how the insistence of the IRS on arm's length-based transfer pricing rules contributed to the current non-taxation of foreign income of US MNEs and explores alternative reforms
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
http://library.link/vocab/creatorName
Brauner, Y
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • arm's length principle
  • MNE
  • case law
Label
Cost sharing and the acrobatics of arm's length taxation
Instantiates
Publication
Label
Cost sharing and the acrobatics of arm's length taxation
Publication

Library Locations

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