International - The IRS Transfer Pricing Roadmap: Overview and Comparison with HMRC’s Approach to Transfer Pricing Disputes
- M. Herrington; C. Lowell
- International Transfer Pricing Journal, 2014 (Volume 21), No 5
- 8 September 2014
The authors provide an overview of the recently released IRS Transfer Pricing Roadmap and draw some comparisons between the new approach of the Internal Revenue Service to the conduct of transfer pricing examinations as set out in the Roadmap and the established practice of HM Revenue and Customs in this space.