All Articles tagged cost sharing arrangement

• Tax
  May 22, 2019 EDT
  Transfer Pricing Through §482–Looking Beyond Amazon v. Commissioner and other MNEs when Transferring Preexisting Intangibles under the Pre-2009 CSA Regulations
  Avery Moore

  The need for the Service to control the transfer pricing market will continue to grow as MNEs find other ways to use transfer pricing strategies to avoid certain U.S. taxes.

  Abstract