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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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Original Sin: Cost Sharing in the United States

  • By Elizabeth J. Stevens and H. David Rosenbloom

Elizabeth J. Stevens and H. David Rosenbloom provide an overview of how U.S. tax policy enabled multinational enterprises to use cost-sharing arrangements to their disproportionate gain, with still-reverberating consequences for global tax policy.

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