Income shifting using a cost-sharing arrangement
Year of publication: |
2019
|
---|---|
Authors: | De Simone, Lisa ; Sansing, Richard C. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 41.2019, 1, p. 123-136
|
Subject: | intangible property | cost-sharing arrangements | income shifting | transfer pricing | commensurate withincome standard | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Immaterielle Werte | Intangible assets |
-
Effective tax rates under IP tax planning
Evers, Lisa, (2014)
-
Transfer pricing and location of intangibles-spillover and tax avoidance through profit shifting
Reineke, Rebecca Valeska, (2021)
-
Transfer pricing as a vehicle in corporate tax avoidance
Barker, Joel, (2017)
- More ...
-
When are enhanced relationship tax compliance programs mutually beneficial?
De Simone, Lisa, (2011)
-
When are enhanced relationship tax compliance programs mutually beneficial?
De Simone, Lisa, (2013)
-
Cost sharing arrangements and income shifting
De Simone, Lisa, (2014)
- More ...