Beware States Offering Unilateral Advance Pricing Agreements for Transfer Pricing

  • United States
  • 08/26/2020

As state revenue agencies train their auditors in traditional IRC §482 transfer-pricing methodologies or outsource transfer-pricing audits to third-party specialists, a recent initiative by the Indiana Department of Revenue follows another, alternative federal transfer-pricing compliance tool: advance pricing agreements.

>READ THE FULL TEXT HERE: https://www.morganlewis.com/pubs/beware-states-offering-unilateral-advance-pricing-agreements-for-transfer-pricing-cv19-lf

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