Download This PaperApple’s Cost-Sharing Arrangement: Frankenstein’s Monster
172 Tax Notes Federal 1049 (2021)
30 Pages Posted: 14 Jul 2022
Date Written: August 16, 2021
Abstract
In this two-part report, Curtis and Chamberlain break down Apple’s cost-sharing arrangement and explain how corporate taxpayers have been able to exploit the cost-sharing regulations to shift hundreds of billions or even trillions in U.S. profits offshore with little or no IRS detection or enforcement.
Keywords: transfer pricing, cost sharing, apple, tax, commensurate with income, CWI
Suggested Citation: Suggested Citation
Curtis, Stephen L. and Chamberlain, David G., Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster (August 16, 2021). 172 Tax Notes Federal 1049 (2021), Available at SSRN: https://ssrn.com/abstract=4103746
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