Outside Publication

Transfer Pricing 2023 – United States, Getting The Deal Through

August 2022

Associate Drew Cummings served as a consulting editor and contributor for Lexology’s panoramic guide (formerly Getting the Deal Through) Transfer Pricing 2023. The guide enables side-by-side comparison of local insights into principal legislation; enforcement authority; the role of OECD Transfer Pricing Guidelines and BEPS project; transfer pricing methods; documentation and reporting; adjustments and settlement; relief from double taxation; advance pricing agreements; special topics such as recharacterization, comparables, secondary adjustments, nondeductible intercompany payments, anti-avoidance, location savings, branches and permanent establishments, exit charges, and temporary exemptions and reductions; and recent trends.

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