SALT Transfer Pricing – What You Need to Know: Part 2

January 31st, 2022

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SALT Transfer Pricing – What You Need to Know: Part 2

In this two-part article, Doug Schwerdt and Guy Sanschagrin of WTP Advisors and Bill Lunka of SALT Partners examine how transfer pricing impacts corporations in separate entity states and combined reporting states, including recent Multistate Tax Commission State Intercompany Transactions Advisory Service Committee developments, state application of section 482 as evidenced in court cases, state transfer pricing amnesty programs, and measures taxpayers should consider to prepare for state transfer pricing audits.

Reprinted from Tax Notes International, January 31st, 2022, p. 493.