The IRS and Treasury Department on Wednesday released guidance on how companies can use the OECD’s simplified method to value certain transactions between related companies.
The Organization for Economic Cooperation and Development on Feb. 19 published a report with rules to streamline the transfer pricing method for routine marketing and distribution transactions for tangible goods. The rules are known as Amount B of the international tax deal.
The US government issued Notice 2025-04 to apply the OECD’s new transfer pricing method under Section 482 of the US tax code. It plans to issue proposed regulations on the topic in the ...
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