U.S. IRS Issues Transfer Pricing Examination Process Guide

The U.S. IRS has issued Transfer Pricing Examination Process (Publication 5300), which provides guidance on best practices and processes to assist with the planning, execution, and resolution of transfer pricing examinations.

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Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) for use in transfer pricing examinations. TPEP is a guide to best practices and processes …