... 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-sharing...

... to make more effective tax decisions, Gallemore and Labro (2015) find that higher IIQ allows firms to engage in greater tax avoidance. Although they speculate about tax strategies (e.g., transfer pricing, R&D credits, allocation of debt, and intellectual property) that may be affected by IIQ...