Stephen L. Curtis

Cross Border Analytics, Inc.

President

4600 South Syracuse, 9th Floor

Denver, CO 80237-2719

United States

http://www.xba.com

SCHOLARLY PAPERS

11

DOWNLOADS

1,408

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (11)

1.

Forensic Approaches to Transfer Pricing Compliance and Enforcement

Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016
Number of pages: 47 Posted: 02 Jun 2016 Last Revised: 05 Feb 2020
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 357 (151,575)
Citation 1

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Enforcement

2.

Apple's Cost Sharing Arrangement: Frankenstein's Monster

172 Tax Notes Federal, p. 1049 (Aug 16, 2021) [Part 1] and p. 1217 (Aug 23, 2021) [Part 2]
Number of pages: 69 Posted: 28 Sep 2021 Last Revised: 02 Feb 2022
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 219 (249,654)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

3.

Google's Cost Sharing Arrangement: Bride of Frankenstein

Number of pages: 72 Posted: 03 Feb 2022
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 170 (313,546)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

4.

Facebook, the IRS, and the Commensurate With Income Standard

Tax Notes Federal, Vol 169 (December 21, 2020)
Number of pages: 44 Posted: 09 Mar 2021
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 159 (332,192)

Abstract:

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Transfer Pricing, Auditing, Tax Compliance, Tax Enforcement

5.

Microsoft's Cost Sharing Arrangement: Frankenstein Strikes Again

Tax Notes Federal, Volume 178, March 6, 2023, U of Michigan Law & Econ Research Paper No. 23-030
Number of pages: 59 Posted: 15 May 2023 Last Revised: 22 Oct 2023
Stephen L. Curtis and Reuven S. Avi-Yonah
Cross Border Analytics, Inc. and University of Michigan Law School
Downloads 117 (422,531)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

6.

Forensic Approaches to Transfer Pricing Enforcement Could Restore Billions in Lost U.S. Federal and State Tax Losses: A Case Study Approach

Journal of Forensic & Investigative Accounting, Volume 12: Issue 2, July–December 2020
Number of pages: 32 Posted: 06 Mar 2020 Last Revised: 13 May 2021
Stephen L. Curtis and Yaron Lahav
Cross Border Analytics, Inc. and Ben-Gurion University of the Negev
Downloads 90 (507,043)

Abstract:

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Transfer Pricing; Auditing; Forensic Taxation; Tax Compliance; Tax Enforcement

7.

Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion

TAX NOTES FEDERAL, VOLUME 179, MAY 22, 2023 , U of Michigan Law & Econ Research Paper No. 23-035
Number of pages: 34 Posted: 10 Jul 2023 Last Revised: 31 Aug 2023
Cross Border Analytics, Inc., University of Michigan Law School, University of Washington - School of Law and California State Polytechnic University, San Luis Obispo
Downloads 89 (510,615)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement, Periodic Adjustments, Section 482, International Taxation, CSA, Cost Sharing Agreements

8.

eBay's Cost Sharing Arrangement-Frankenstein's Progeny

Number of pages: 44 Posted: 21 Sep 2022
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 68 (596,543)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

9.

Comments on Revenue Procedure 2015-41

Number of pages: 36 Posted: 04 Mar 2022 Last Revised: 27 Apr 2022
Jeffery M. Kadet and Stephen L. Curtis
University of Washington - School of Law and Cross Border Analytics, Inc.
Downloads 65 (610,629)

Abstract:

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Transfer Pricing, periodic adjustment, section 482, Reg. section 1.482-7(i)(6), cost sharing agreement, CSA, intangible transfers, effectively connected income

10.

Cisco's Cost Sharing Arrangement-Frankenstein Poker

Number of pages: 62 Posted: 21 Sep 2022 Last Revised: 01 May 2023
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 57 (651,923)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

11.

Frankenstein Calling: Qualcomm's Unenforced Periodic Adjustment

Number of pages: 49 Posted: 17 Nov 2023 Last Revised: 29 Dec 2023
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 17 (953,943)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement