# Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing
> **In Focus (2-page brief)** · 2023-11-01 · `IF12524`
## Report
- **CRS ID:** IF12524
- **Series:** In Focus (2-page brief)
- **Publication date:** 2023-11-01
## Documents
- [PDF](https://www.everycrsreport.com/files/2023-11-01_IF12524_b2c1ea685941c3fb64cbca29e8dfa2179e17f7d4.pdf)
- [HTML](https://www.everycrsreport.com/files/2023-11-01_IF12524_b2c1ea685941c3fb64cbca29e8dfa2179e17f7d4.html)
---
*AI Analytics · CC0 1.0*