A quarterly magazine from the National Association of Enrolled Agents
Spring 2025 vol.43 no.1
Cost Allocation Base Selection for Transfer Pricing Purposes
Feature Article

Cost Allocation Base Selection for Transfer Pricing Purposes

The successful implementation of a cost-based transfer pricing policy necessitates the group of companies to devise robust internal cost allocation methodologies. The reasonability of the cost ... Anthony (“Tony”) Malik

Spring 2025, Feature Article, basis, transfer pricing, Treasury Regulation §1.482-9, cost allocation, §482
FBARS, Treaties, and Tax—Oh My!
Editor's Message

FBARS, Treaties, and Tax—Oh My!

As tax professionals, we often focus on familiar territory, honing in on our areas of expertise. However, clients may occasionally present us with unfamiliar, complex issues, particularly in the realm of international tax. Given the significant penalties for noncomplianc... Tynisa (Ty) Gaines, EA (She/Her)

Spring 2025, Editor's Message, s corporation, FBAR, international, practice management, Foreign Bank Account Reporting, Federal Trade Commission, FTC, transfer pricing, mixed-status