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Major Court Cases Shaping IRS Approach to Tax Law Rules

Dec. 14, 2018, 10:51 PM

The IRS is making it a point to fully explain the proposed rules it issues on 2017 tax law changes, after being challenged in court for not doing so.

“Transfer pricing litigation has really brought about some very interesting challenges to regulations,” said Robin Greenhouse, division counsel for the Internal Revenue Service’s Large Business and International Division. She spoke Dec. 14 at an annual conference sponsored by George Washington University Law School, the IRS, and the Treasury Department.

Transfer pricing disputes occur when the IRS disagrees with the value that a company has assigned to assets it moves between ...