US LBI directives on transfer pricing | KPMG | GLOBAL

United States: LB&I directives on transfer pricing examinations

LB&I directives on transfer pricing examinations

The IRS Large Business and International (LB&I) division publicly released a set of five LB&I directives as guidance with respect for examinations of transfer pricing issues.


Related content

Text of these five LB&I directives is available (hyperlinked) to the IRS website below:





KPMG observation

These LB&I directives are dated "January 12, 2018" but apparently were not available publicly until today, perhaps because of the U.S. federal holiday.

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