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Focus Sharpens on Transfer Pricing for Intangible Asset Deals

January 1, 2025
Focus Sharpens on Transfer Pricing for Intangible Asset Deals

Focus Sharpens on Transfer Pricing for Intangible Asset Deals

The IRS is intensifying oversight of intangible asset transfers and related cost-sharing deals. The agency's updated approach expects reported results to reflect genuine economic substance and requires more thorough documentation of these complex transactions.

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