Question: Internal Revenue Code section 482 is the U.S. Congress respond to OECD to monitor transfer pricing issues potentially committed by MNES (Multi National Entities).

Internal Revenue Code section 482 is the U.S. Congress respond to OECD

Internal Revenue Code section 482 is the U.S. Congress respond to OECD to monitor transfer pricing issues potentially committed by MNES (Multi National Entities). 3 specific transfer pricing issues facing each tax authority in different countries in the world are: O Valuation, Allocation & Proration. O Allocation, Jurisdiction & Division. Jurisdiction, Valuation & Allocation. Jurisdiction, Certification & Valuation.

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