Transfer Pricing in the USA: Documentation & IRS Rules
Transfer Pricing in the USA has become a critical compliance and risk-management issue for multinational enterprises, foreign-owned U.S. companies, and growing cross-border businesses. As global supply chains expand and related-party transactions increase, the U.S. Internal Revenue Service (IRS) closely scrutinises how profits are allocated between affiliated entities operating in different tax jurisdictions. Any misalignment between intercompany pricing and economic reality can