Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster

172 Tax Notes Federal 1049 (2021)

30 Pages Posted: 14 Jul 2022

See all articles by Stephen L. Curtis

Stephen L. Curtis

Cross Border Analytics, Inc.

David G. Chamberlain

California State Polytechnic University, San Luis Obispo

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

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

Stephen L. Curtis

Cross Border Analytics, Inc. ( email )

David G. Chamberlain (Contact Author)

California State Polytechnic University, San Luis Obispo ( email )

San Luis Obispo, CA 93407
United States

HOME PAGE: http://https://www.cob.calpoly.edu/directory/profile/david-chamberlain/

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