Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing

Research ReportCRS In FocusVersion 1

IF12524

Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing

Published Nov 1, 2023Updated Jun 21, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 1625115th Congress
Consolidated Appropriations Act, 2018
Mar 23, 2018 · Became Public Law No: 115-141.
HR 5376117th Congress
An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
Aug 16, 2022 · Became Public Law No: 117-169.

Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing

Legislation this report covers