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Keywords: intellectual property
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Journal Articles
Puerto Rico: The Evolution of America's Corporate Tax Haven
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (1): 17–40.
Published: 01 March 2014
... the recognition of nearly one-half of its U.S. net retail sales revenue for the period 2009–2011 by transferring intellectual property rights to a controlled subsidiary in Puerto Rico. We find that the corresponding U.S. tax benefits are significant compared to the credits once claimed under IRC §936, and over 20...
