IRS Memo Marks A Major Shift In Transfer Pricing Approach
Ryan Finley explains why the IRS’s recent advice memorandum on periodic adjustments may signal a significant change in ...
JD Supra2d
Proposed regulations explain the expansion of “covered employees” under Code Section 162(m)
On January 14, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations (Proposed Regulations) relating ...