In this two-part series, Transfer Pricing Managing Director Michelle Johnson along with Vice Presidents Rod Koborsi, Sheetal Kumar and Emily Sanborn take an extensive look at the U.S. perspective of intercompany services. The articles detail the requirements for documenting intercompany provisions of services including the official guidance for treatment of intercompany services in the U.S. Additionally, our professionals investigate audit risks and considerations regarding intercompany services and comment on general trends in this area.
The compiled articles first appeared the Q3 and Q4 issues of the Transfer Pricing Forum, published by Bloomberg BNA.
