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U.S. IRS Issues Transfer Pricing Documentation Frequently Asked Questions (FAQs)

|Approved Changes|United States
United States

The U.S. IRS has published Transfer Pricing Documentation Frequently Asked Questions (FAQs), dated 14 April 2020.

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Treaty and Transfer Pricing Operations

FAQs re Transfer Pricing Documentation Best Practices

A. Transfer Pricing Documentation and Related Penalty Rules

There are three types of penalties described in Internal Revenue Code (IRC) § 6662(e) that may be imposed in the eve…

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