OrbitaxU.S. IRS Publishes Practice Units on FTC Limitation for Compensation Arrangements and Comparison of the Arm’s Length Standard with Other Valuation Approaches
|Approved Changes|United States
The U.S. IRS recently published three international practice units, including:
- Sourcing of Multi-Year Compensation Arrangements Including Stock Options for FTC Limitation, which deals with the FTC limitation for multi-year compensation arrangements that companies provided to employees transferred outside their home country;
- Comparison of the Arm’s Length Standard with Other Valuation Approac…