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Taxation & Estate Planning

: TaxProf Blog

Brauner: Cost Sharing and the Acrobatics of Arm?s Length Taxation

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Yariv Brauner (Florida) has posted Cost Sharing and the Acrobatics of Arm?s Length Taxation on SSRN. Here is the abstract: The United States? cost sharing regime enables multinational enterprises to export United States intangible property to low or no tax jurisdictions, essentially tax-free. This is in stark contrast to long...

Full post as published by TaxProf Blog on August 03, 2010 (boomark / email).

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