Practice Makes Perfect: IRS Releases New International Practice Units

Since our last blog post on the matter, the IRS has been busy releasing 10 new practice units:

03-18-2016 Inbound Resale Price Method Routine Distributor
03-18-2016 Computing Foreign Base Company Income for US Individual Shareholders
03-17-2016 Concepts of Foreign Personal Holding Company Income
03-17-2016 Verifying Refund Request of IRC 1445 Withholding on Dispositions of U.S. Real Property Interests
03-14-2016 Interest Expense Limitation Computation under §163(j)
03-09-2016 Allocation and Apportionment of Deductions for Nonresident Alien Individuals
03-09-2016 FDAP Income
03-07-2016 Residual Profit Split Method – Outbound
03-04-2016 Review of Transfer Pricing Documentation by *Outbound Taxpayers
03-04-2016 Outbound Services by US Companies to CFCs

IPUs Outbound Services by US Companies to CFCsReview of Transfer Pricing Documentation by *Outbound TaxpayersResidual Profit Split Method – OutboundFDAP Income, and Inbound Resale Price Method Routine Distributor should be of particular interest to transfer pricing professionals around the world.

Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ.
Senior Partner, DRTP Consulting Inc.
514-742-8086; robertrobillard “at”

The convergence of DRTP Consulting’s tax, accounting and economics expertise makes a difference. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. DRTP Consulting Inc. or the author are not responsible or liable for any error, omission or inaccuracy in such information. The opinions expressed in this blogpost are those of the author. Readers should seek advice and counsel from DRTP Consulting Inc. as required.

Posted by drtp On 23 March 2016