Moderator:
Clifford A. Mangano, TEI’s Houston Chapter
Speakers:
Session Description:
This session will discuss various transfer pricing developments in North America and elsewhere, including recent audit and controversy trends. Topics will include a discussion of functional analysis, recent cases in the United States and Canada, and the current status of the arm’s length standard around the world.
Learning Objectives:
After this session, participants will be: (1) able to describe the current state of transfer pricing functional analysis; (2) familiar with and able to analyze recent transfer pricing cases in the United States and Canada; and (3) able to understand the current state of the arm’s length standard in international tax.