Published in Tax Notes Federal, Volume 172, August 16, 2021, pages 1049-1078.
In this two-part report, Curtis and Chamberlain 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.
© 2021. Tax Notes
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