Transfer pricing in the United States: overview | Practical Law

Transfer pricing in the United States: overview | Practical Law

A Q&A guide to transfer pricing in the United States.This Q&A provides a high level overview of the key practical issues in transfer pricing, including: international and local legislation, transfer pricing policy, pricing methodologies, regulatory practice and procedure, courts and dispute resolution, case law and revenue authority decisions, pricing adjustments, anti-avoidance, penalties, and proposed reform.The Q&A is part of the global guide to transfer pricing.

Transfer pricing in the United States: overview

Practical Law Country Q&A w-006-9130 (Approx. 27 pages)

Transfer pricing in the United States: overview

by Peter O Larsen, L Frank Cordero, Michael J Bowen, Alexandre M Denault and Paul J D'Alessandro, Jr, Akerman LLP
Law stated as at 01 Sep 2018USA (National/Federal)
A Q&A guide to transfer pricing in the United States.

This Q&A provides a high level overview of the key practical issues in transfer pricing, including: international and local legislation, transfer pricing policy, pricing methodologies, regulatory practice and procedure, courts and dispute resolution, case law and revenue authority decisions, pricing adjustments, anti-avoidance, penalties, and proposed reform.

The Q&A is part of the global guide to transfer pricing.