Why the IRS's final cost sharing regulations are bad news for taxpayers
December 21, 2011
Joe Dalton
The IRS has affirmed its commitment to the much-criticised investor model approach to the taxation of cost sharing arrangements (CSAs).
Final regulations, which came out at the end of last week, contain some potential bad news for businesses with R&D centres in the US.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.