The IRS’s Cost-Sharing Proposals in the Worldwide Tax System: Why Congress Should Avoid Anti-Competitive Transfer Pricing Regulations and Embrace a Territorial Tax

Authors

James D. Mandolfo

Keywords

Internal Revenue Service or IRS, cost-sharing, tax, territorial tax system, defer, profit, transfer pricing, Section 482 or § 482, arm’s length, intangible property, buy-in, Xilinx, Inc. and Subsidiaries v. Commissioner or Xilinx, parent, subsidiary, Preliminary or Contemporaneous Transaction or PCT, investor model, intellectual property, industry practice, worldwide tax system

Recommended Citation

James D. Mandolfo, The IRS’s Cost-Sharing Proposals in the Worldwide Tax System: Why Congress Should Avoid Anti-Competitive Transfer Pricing Regulations and Embrace a Territorial Tax, 12 Fordham J. Corp. & Fin. L. 371 (2007).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol12/iss2/4