Are You Considering an Advance Pricing Agreement?
Companies Need To Conduct Benefit Analysis To Determine If APA Is Best Approach
In 1991 the Internal Revenue Service (IRS) established the Advance Pricing Agreement (APA) program, allowing a taxpayer to request that the IRS, and potentially other countries, prospectively approve its transfer pricing facts, transfer pricing methodology, and arm’s-length range of results. The certainty provided by this prospective approach, combined with the…
The New Corporate Alternative Minimum Tax: Five Not-So-Obvious Rule Applications to Consider Editor’s note: This article was written in mid-December 2022. It…
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In Memoriam: Eric Lee Johnson The TEI community recently lost an amazing tax professional and…
Betty Mak Betty Mak, president of TEI’s Vancouver Chapter and director of…