000			01711nab a2200241 c 4500
999			_c149776 _d149776
003			ES-MaIEF
005			20240919150957.0
007			ta
008			240910s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100			_971931 _a P. Stackhouse, Kent
245	1	0	_aExchange of information in the new era of multirateral transfer pricing enforcement _c by Kent P. Stackhouse, Donna McComber, and Giulia Di Stefano
260			_c2024
520			_aKent P. Stackhouse and Donna McComber are principals and Giulia Di Stefano is a senior in the international tax and transaction services practice at EY’s National Tax Department in Washington. In this article, the authors provide an overview of exchange of information programs commonly used by the IRS that are relevant to an audit in the United States and abroad, offer examples of taxpayer concerns with exchange of information, suggest approaches to manage potential implications, and identify future concerns. The views expressed below are those of the authors and do not necessarily reflect the views of Ernst & Young LLP or any other member firm of the global EY organization. The information in this article is provided solely for the purpose of enhancing knowledge. It does not provide accounting, tax, or other professional advice.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
650		4	_942888 _aESTADOS UNIDOS
700			_971933 _aMcComber, Donna
700			_971934 _aDi Stefano, Giulia
773	0		_9172015 _oOP 138-Bis/2024/114/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 5, April 29 2024, p. 661-668
942			_cART