Short Cuts for Small Fry: Why the IRS Should Reconsider Transfer Pricing Safe Harbors for Small Taxpayers, Transactions

04.21.2011
BNA Tax Management-Transfer Pricing Report
Article

In this article, Patricia Gimbel Lewis makes the case for reconsideration of a transfer pricing safe harbor for relatively small firms and transactions, addressing the reasons the IRS has resisted the idea in the past and finding those objections surmountable today.

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