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United States - US Cost Sharing: Current Issues and Court Cases

Country:
United States
Author:
B. Heriford; H.A. Keates; H. Lamoureux; D.R. Wright
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 4
Published:
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.
 
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