Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals
收藏NBER2025-05-01 更新2025-05-24 收录
下载链接：
https://www.nber.org/papers/w33805
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资源简介：
We use administrative corporate tax data from the IRS to study a particular form of tax avoidance for US multinational corporations (MNCs). This strategy relies on cost sharing agreements (CSAs), which govern joint R&D efforts conducted with foreign affiliates and allow US MNCs to shift profits by
提供机构：
美国国家经济研究局
创建时间：
2025-05-01
