Cisco’s cost-sharing arrangement Frankenstein poker by Stephen L. Curtis
By: Curtis, Stephen L
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Material type: 
ArticleSubject(s): REPARTO DE COSTES | RECAUDACION | LEGISLACION | IMPUESTO DE SOCIEDADES | PRECIOS DE TRANSFERENCIA | CUMPLIMIENTO FISCAL | TECNOLOGIA | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 3, July 18, 2022, p. 243-304Summary: In this report, Curtis breaks down Cisco’s cost-sharing arrangement and explains how corporate taxpayers have been able to exploit the cost-sharing regulations to shift billions in U.S. profits offshore with little or no IRS detection or enforcement.
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| OP 138-Bis/2022/107/2-4 Tax equity investment, energy, and low-income housing under pillar 2 | OP 138-Bis/2022/107/2-5 Taxing international cryptocurrency fraud | OP 138-Bis/2022/107/3 Tax Notes International | OP 138-Bis/2022/107/3-1 Cisco’s cost-sharing arrangement | OP 138-Bis/2022/107/3-2 A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive | OP 138-Bis/2022/107/3-3 Taxation of virtual digital assets in India | OP 138-Bis/2022/107/3-4 Can pillar 2 be leveraged to save pillar 1? |
Resumen.
Incluye referencias bibliográficas.
In this report, Curtis breaks down Cisco’s cost-sharing arrangement and explains how corporate taxpayers have been able to exploit the cost-sharing regulations to shift billions in U.S. profits offshore with little or no IRS detection or enforcement.
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