United States

Transfer Pricing in the United States ... and beyond

Oct 22, 2015
From the KPMG TaxWatch

Transfer pricing refers to the amounts charged in cross-border transactions between affiliated legal entities. How transfer prices are set directly affects the taxable income of each entity involved, and potential income adjustments based on transfer pricing may be the single greatest tax risk to a multinational enterprise.Tax authorities from most major markets have instituted their own transfer pricing rules and documentation requirements, leading to ever-increasing compliance burdens and costs for multinationals.

The United States has one of the oldest and most mature transfer pricing regimes in the world. In Global Transfer Pricing Review—United States, you'll find a snapshot of U.S. transfer pricing rules and related information, covering:

  • Disclosure requirements
  • Documentation and studies
  • Methods allowed
  • Audits and penalties
  • Special considerations
  • Tax treaty network and double tax resolution
  • Advance pricing agreements
Information provided in the U.S. snapshot is current as of September 2015.