Transfer Pricing in the USA
The IRS has made it clear that Transfer Pricing is a priority -
What do we mean by it?
Why do Governments care?
Therefore it is a hot topic globally including jurisdictions in which we have many clients such as -
To better explain the global push for Transfer Pricing rules and compliance, we need to refer to recent OECD initiatives. It is encapsulated in BEPS which stands for Base Erosion and Profit Shifting which includes a 15 point action plan -
Transfer Pricing falls under Action 13 -