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

Keywords

  • IRS
  • regulations
  • foreign investment
  • Ireland

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