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

21

DOWNLOADS
Rank 42,529

SSRN RANKINGS

Top 42,529

in Total Papers Downloads

2,534

TOTAL CITATIONS

5

Scholarly Papers (21)

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 395 (160,726)
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 354 (181,522)

Abstract:

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

3.

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 256 (255,524)
Citation 3

Abstract:

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

4.

Google's Cost Sharing Arrangement: Bride of Frankenstein

Number of pages: 72 Posted: 03 Feb 2022
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 253 (258,658)

Abstract:

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

5.

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 206 (315,527)

Abstract:

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Transfer Pricing, Auditing, Tax Compliance, Tax Enforcement

6.

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 170 (377,706)

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

7.

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 140 (441,787)

Abstract:

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

8.

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 112 (525,945)

Abstract:

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

9.

eBay's Cost Sharing Arrangement-Frankenstein's Progeny

Number of pages: 44 Posted: 21 Sep 2022
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 102 (563,513)

Abstract:

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

10.

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 90 (611,206)

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

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 74 (685,458)

Abstract:

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

12.

Frankenstein’s Implant: Is Stryker Due For a Monstrous Periodic Adjustment?

Number of pages: 62 Posted: 13 Dec 2024
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 59 (772,494)

Abstract:

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

13.

Frankenstein’s Cloud-Is Oracle Due For a Monstrous Periodic Adjustment?

Number of pages: 60 Posted: 15 Apr 2024
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 59 (772,494)

Abstract:

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

14.

Transfer Pricing for Corporate Treasury in the Multinational Enterprise

Journal of Applied Corporate Finance, Vol 20 No. 2 (Spring, 2008). 
Number of pages: 18 Posted: 07 Feb 2025
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 45 (877,853)

Abstract:

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15.

Is the United States Giving State Aid to Apple?

Tax Notes Federal, Volume 186, pp. 465-492.
Number of pages: 28 Posted: 03 Mar 2025
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 41 (913,179)

Abstract:

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16.

Volume Based Transfer Pricing for Integrated Supply Chain Structures

Journal of International Taxation, October 2009.
Number of pages: 54 Posted: 12 Feb 2025
Stephen L. Curtis, Ioseb Nutsubidze and Curt Kinsky
Cross Border Analytics, Inc., Ernst & Young LLP and Ernst & Young LLP
Downloads 39 (932,023)

Abstract:

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17.

Risk Adjustments to the Comparables Range

The Bureau of National Affairs Inc. Tax Management Transfer Pricing Report, Vol. 12, No. 05, July 9, 2003.
Number of pages: 20 Posted: 12 Feb 2025
Cross Border Analytics, Inc. and International Monetary Fund (IMF)Abu Dhabi Investment Authority (ADIA)
Downloads 32 (1,003,107)
Citation 1

Abstract:

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18.

Transfer Pricing for Inter-Company Services: What Corporate Executives and Practitioners Should Know

Journal of Payments Strategy & Systems, Vol. 6, No. 4, 2013.
Number of pages: 21 Posted: 06 Jan 2025
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 29 (1,036,312)

Abstract:

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accounting, multinational, transfer pricing, taxation JEL classification: M4, F23, H21, H25, H26, K34

19.

Intercompany Licensing Rates: Implications from Principal-Agent Theory

International Tax Journal, September-October 2010.
Number of pages: 22 Posted: 12 Feb 2025
Stephen L. Curtis
Cross Border Analytics, Inc.
Downloads 27 (1,059,506)

Abstract:

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20.

An Econometric Adjustment for Risk

Number of pages: 9 Posted: 08 Jan 2025
Stephen L. Curtis, Candace Marriott and Ioseb Nutsubidze
Cross Border Analytics, Inc., Ernst & Young LLP and Ernst & Young LLP
Downloads 27 (1,059,506)

Abstract:

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21.

Cross Border Development of Intellectual Property: A Real Options Approach to Cost Sharing Under U.S. Section 482-7 Transfer Pricing Regulations 1

Journal of International Taxation, January, 2007. 

Number of pages: 41 Posted: 12 Feb 2025
Cross Border Analytics, Inc. and International Monetary Fund (IMF)Abu Dhabi Investment Authority (ADIA)
Downloads 24 (1,095,570)

Abstract:

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