Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals
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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
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美国国家经济研究局创建时间：
2025-05-01
