Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing
Recent events have highlighted the issue of corporate profit shifting using transfer pricing and cost sharing methods. In its October 11, 2023, 8-K filing with the Securities and Exchange Commission, ...
NetChoice v. Bonta and First Amendment Limits on Protecting Children Online
On September 18, 2023, in NetChoice v. Bonta, the U.S. District Court for the Northern District of California preliminarily enjoined enforcement of the California Age-Appropriate Design Code Act (CAAD...