Moore North America’s Transfer Pricing Brief  is now available. 

Jackie Honeycutt, from Elliott Davis, set the scene in their broad introduction to transfer-pricing law and practice in the United States, while Nghi Huynh and Jon Davies of Armanino discuss the latest repercussions from the Altera case as it winds its way through the US courts and Nghi comments on the TP Documentation Best Practice FAQs recently published by the . As the COVID-19 pandemic continues to dominate both the political and public-health agenda, Rita Chung from Citrin Cooperman and Christina Leonard from law firm Sandler, Travis & Rosenberg suggest how MNEs with one or more routine entities abroad performing limited-risk functions should revisit their existing transfer-pricing policy and identify opportunities to improve their cash position, while Avinash Tukrel from Canadian firm Seagal surveys the impact of COVID-19 on the TP environment in Canada.

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For more information on transfer pricing, contact our Elliott Davis team.

Elliott Davis is an independent member firm of Moore North America (MNA). MNA is a regional member of Moore Global Network Limited (Moore Global). All the firms in MNA are independent entities, owned and managed in each location. Their membership in, or association with, MNA should not be construed as constituting or implying any partnership between them.