Harvard Business School

Transaction Cost Theory: Inferences from Clinical Field Research on Downstream Vertical Integration

Rangan, V. K., E. R. Corey, and F. V. Cespedes. "Transaction Cost Theory: Inferences from Clinical Field Research on Downstream Vertical Integration." Organization ...
JD Supra

Update on Transaction Costs - 'Origin of the Claim' Analysis Will Decide Tax Allocations - Tax Update Volume 2017, Issue 3

As is illustrated by the recent guidance from the IRS with respect to transaction costs, documentation is key. While the Internal Revenue Service (IRS) has continued to issue guidance addressing the ...
JD Supra

Transaction Cost Allocation Considerations for Partnerships - What's Different and What's the Same - Tax Update Volume 2019, Issue 2

The treatment of transaction costs in the context of a transaction involving a partnership that is either the acquiring entity or the target entity raises unique issues. In addition to the general ...