Later-Available Info Can Be Used To Find Arm's-Length Price
By Eli Flesch · November 8, 2019, 4:44 PM EST
U.S. Treasury regulations don't explicitly prohibit companies engaged in arm's-length transfer pricing from using contemporaneous but later-available information to calculate the price of a transaction, the Internal Revenue Service said in...
To view the full article, register now.
Try a seven day FREE Trial
Already a subscriber? Click here to login