{"title":"Income Shifting Using a Cost-Sharing Arrangement","authors":"L. Simone, R. Sansing","doi":"10.2308/ATAX-52142","DOIUrl":null,"url":null,"abstract":"ABSTRACT This study investigates the use of a cost-sharing arrangement (CSA) by a multinational corporation (MNC) to shift the income attributable to intangible property (IP) to low-tax foreign jur...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"41 1","pages":"123-136"},"PeriodicalIF":1.3000,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"24","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ATAX-52142","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 24
Abstract
ABSTRACT This study investigates the use of a cost-sharing arrangement (CSA) by a multinational corporation (MNC) to shift the income attributable to intangible property (IP) to low-tax foreign jur...
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