As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on May 15, 2019
As ordered reported by the House Committee on Science, Space, and Technology on May 1, 2019
In this working paper, CBO analyzes how corporate income tax rates affect flows of trade between the affiliates of multinationals—known as related-party trade—to examine whether transfer prices are sensitive to tax differentials.
As ordered reported by the Senate Committee on Indian Affairs on May 15, 2019