Barnes Dennig Transfer Pricing After Tax Reform and COVID-19 120920 - BD | Page 20
WHAT TO REVIEW ?
Effectively every client filing US tax form 5471 , 5472 , 8858 , or 8865 has a transfer pricing issue ( intercompany transactions )
• Country-by-country income statement : current and past 3 years
• US tax return
• Any existing US or international TP documentation