IRS releases its ‘roadmap’ of the transfer pricing audit process
By Sirathorn BJ Dechsakulthorn, Paul Flignor and Eric D Ryan The US Internal Revenue Service has released its Transfer Pricing Audit Roadmap, a 26-page outline of the two-year transfer pricing audit process, emphasising upfront planning and a fact-based approach for examiners. The roadmap, released on 14 February, is part of an ongoing effort by the […]