Morgan Lewis tax lawyers Wendy Abkin, Bart Bassett, Sanford Stark, and Drew Cummings have contributed to Lexology’s Getting the Deal Through (GTDT) – Transfer Pricing 2022 guide. The US chapter provides an overview of transfer pricing methods and covers a range of topics including enforcement efforts; documentation and disclosures for reporting; requesting relief from double taxation; process for obtaining an advance pricing agreement (APA), and more. They also discuss current trends in the litigation and regulatory front including emergency legislation due to the COVID-19 pandemic and the significant tax changes for businesses and individuals.