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US taxpayers may elect OECD's simplified and streamlined approach to intercompany transactions beginning in 2025

|Tax Alerts, Information Reporting, Trans ...|United States
United States

  • Treasury and the IRS intend to implement the OECD's simplified and streamlined approach (SSA) in its entirety through upcoming proposed regulations.
  • The SSA will serve as a safe harbor for intercompany pricing, providing certainty for routine marketing and distribution activities while minimizing transfer pricing disputes.
  • Taxpayers subject to US tax with respect to in-scope transactions may elect t…

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