Paul L. Caron

Wednesday, March 22, 2023

Curtis & Avi-Yonah: Microsoft’s Cost-Sharing Arrangement — Frankenstein Strikes Again

Stephen L. Curtis (Cross Border Analytics) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Microsoft’s Cost-Sharing Arrangement: Frankenstein Strikes Again, 178 Tax Notes Fed. 1433 (Mar. 6, 2023):

Tax Notes Federal (2022)In this report, Curtis and Avi-Yonah break down Microsoft’s cost-sharing arrangement and explain how corporate taxpayers have been able to improperly 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.

Tax Notes Fed

Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink