Stephen L. Curtis (Cross Border Analytics) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Microsoft’s Value-Sharing Association: Frankenstein Strikes Once more, 178 Tax Notes Fed. 1433 (Mar. 6, 2023):

On this report, Curtis and Avi-Yonah break down Microsoft’s cost-sharing association and clarify how company taxpayers have been capable of improperly exploit the cost-sharing laws to shift tons of of billions and even trillions in U.S. income offshore with little or no IRS detection or enforcement.

https://taxprof.typepad.com/taxprof_blog/2023/03/curtis-avi-yonah-microsofts-cost-sharing-arrangement-frankenstein-strikes-again.html