CRA Insights

Distribution in the spotlight

March 20, 2024
transfer pricing

Intercompany cross-border tangible goods transactions account for more than one third of global trade, worth trillions of dollars annually. As the author explains in this Insights, these transactions are the focus of a targeted initiative by the IRS and a multilateral approach to simplify and streamline transfer pricing compliance for certain tangible goods transactions known as Amount B.

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