New IRS regulations: implications for US investment in Ireland

David Jacobson, Sara Cantillon

Research output: Contribution to journalArticle

Abstract

This article looks at the possible ramifications for Ireland of the proposed legislative changes by the United States Internal Revenue Service (IRS) in relation to profit switching transfer pricing (PSTP).
Original languageEnglish
Pages (from-to)23-35
Number of pages13
JournalThe Irish Banking Review
Volume1993
Issue numberautumn
Publication statusPublished - 1993

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Ireland
pricing
revenue
profit
regulation

Keywords

  • IRS
  • regulations
  • foreign investment
  • Ireland

Cite this

@article{406881c486364257a8fe1bf6dc795db1,
title = "New IRS regulations: implications for US investment in Ireland",
abstract = "This article looks at the possible ramifications for Ireland of the proposed legislative changes by the United States Internal Revenue Service (IRS) in relation to profit switching transfer pricing (PSTP).",
keywords = "IRS, regulations, foreign investment, Ireland",
author = "David Jacobson and Sara Cantillon",
year = "1993",
language = "English",
volume = "1993",
pages = "23--35",
journal = "The Irish Banking Review",
issn = "0021-1060",
number = "autumn",

}

New IRS regulations: implications for US investment in Ireland. / Jacobson, David; Cantillon, Sara.

In: The Irish Banking Review, Vol. 1993, No. autumn, 1993, p. 23-35.

Research output: Contribution to journalArticle

TY - JOUR

T1 - New IRS regulations: implications for US investment in Ireland

AU - Jacobson, David

AU - Cantillon, Sara

PY - 1993

Y1 - 1993

N2 - This article looks at the possible ramifications for Ireland of the proposed legislative changes by the United States Internal Revenue Service (IRS) in relation to profit switching transfer pricing (PSTP).

AB - This article looks at the possible ramifications for Ireland of the proposed legislative changes by the United States Internal Revenue Service (IRS) in relation to profit switching transfer pricing (PSTP).

KW - IRS

KW - regulations

KW - foreign investment

KW - Ireland

M3 - Article

VL - 1993

SP - 23

EP - 35

JO - The Irish Banking Review

JF - The Irish Banking Review

SN - 0021-1060

IS - autumn

ER -