| 000 | 01178nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c146385 _d146385 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220914165620.0 | ||
| 007 | ta | ||
| 008 | 220914t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aCurtis, Stephen L. _968733 |
|
| 245 | 1 | 0 |
_aCisco’s cost-sharing arrangement _bFrankenstein poker _c by Stephen L. Curtis |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aREPARTO DE COSTES _956086 |
|
| 650 | 4 |
_aRECAUDACION _948197 |
|
| 650 | 4 |
_aLEGISLACION _947615 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aCUMPLIMIENTO FISCAL _941661 |
|
| 650 | 4 |
_aTECNOLOGIA _948535 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9167857 _oOP 138-Bis/2022/107/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 3, July 18, 2022, p. 243-304 |
|
| 942 | _cART | ||