3min chapter

Cross-border Tax Talks cover image

2022 Year in Review

Cross-border Tax Talks

CHAPTER

Tax Planning Strategies - Substance Matters

The IRS has adopted a more aggressive posture towards taxpayer behavior in the transfer pricing area. The IRS announced their intent to more liberally apply the economic substance doctrine to taxpayers. It is going to be very important for companies as they think about tax planning strategies to tie this into business strategy.

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