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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.