... expected tax and penalty payments under the commensurate with income (CWI) standard to the payments under the fair value method, in which the transfer price is the expected value of the IP using all the facts publicly available after the value is realized. It compares payments under both methods...

... reviewers for helpful comments. Editor's note: Accepted by Connie D. Weaver. July 2017 April 2018 2019 intangible property cost-sharing arrangements income shifting transfer pricing commensurate with income standard This study investigates the use of a cost...

... information environments allows managers to increase tax-motivated income shifting. 2018 tax-motivated income shifting transfer pricing internal information quality tax avoidance international taxation Recent research provides compelling evidence that suggests that U.S. multinational...