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Beware States Offering Unilateral Advance Pricing Agreements for Transfer Pricing, Practical Guidance

October 2020

Morgan Lewis partners Adam Beckerink, Thomas Linguanti, Matthew Mock, and Terrell Ussing authored a Practical Guidance article about a recent Indiana Department of Revenue initiative regarding advance pricing agreements (APAs). In the piece, they discuss fact-and-circumstance-specific factors taxpayers should consider before applying for an APA.

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