United States - US Cost Sharing: Current Issues and Court Cases
- United States
- B. Heriford; H.A. Keates; H. Lamoureux; D.R. Wright
- International Transfer Pricing Journal, 2013 (Volume 20), No 4
- 2 July 2013
This article discusses the evolution of the approach of the IRS to cost sharing arrangements; conflicts that were resolved in the courts; and future approaches that taxpayers must consider when constructing cost sharing arrangements.