Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Apple’S Cost-Sharing Arrangement: Frankenstein’S Monster, David G. Chamberlain, Stephen L. Curtis
Apple’S Cost-Sharing Arrangement: Frankenstein’S Monster, David G. Chamberlain, Stephen L. Curtis
Accounting
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.
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain
Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain
Accounting
In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.