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Articles by Donna McComber
United States: The (R)Evolution of Large Business Compliance Efforts at the IRS
In brief Jennifer Best, Donna McComber, Carlton Tarpley and Emily Lawson recently co-authored The (R)Evolution of Large Business Compliance Efforts at the IRS, 121 Tax Notes International 271 (Jan. 12, 2026). The article explores the history of the IRS Large Business and International Division (LB&I) and ongoing cuts to IRS resources. The authors discuss whether efforts to streamline compliance at LB&I could provide better outcomes for both taxpayers and the government.
International: OECD guidance on transfer pricing implications of COVID-19 | Lexology
In brief On 18 December 2020, the OECD published Guidance on the transfer pricing implications of the COVID-19 pandemic (“OECD Guidance“) providing guidance to taxpayers when applying the arm’s length principle and applying the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (“OECD TPG“) for periods impacted by the COVID-19 pandemic.
OECD guidance on transfer pricing implications of COVID-19
On 18 December 2020, the OECD published Guidance on the transfer pricing implications of the COVID-19 pandemic (OECD Guidance) providing guidance to taxpayers when applying the arm's length principle and applying the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (OECD TPG) for periods impacted by the COVID-19 pandemic.
Marc Levey
On 18 December 2020, the OECD published Guidance on the transfer pricing implications of the COVID-19 pandemic (“OECD Guidance”) providing guidance to taxpayers when applying the arm’s length principle and applying the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (“OECD TPG”) for periods impacted by the COVID-19 pandemic.
14th Annual Mexico City Transfer Pricing Seminar
We are very happy to announce the agenda for the 14th Transfer Pricing Seminar, which this time will take place virtually and on three different days. December 2: The digitalization of the economy and its impact on transfer pricing Speakers: Armando Cabrera, Luis A. Jimenez, Diana Juárez, Moiz Shirazi, Antonio Russo December 9: Present and future of Transfer Pricing under the impact of COVID-19 Speakers: Carlos Linares, Donna McComber, Caroline Silberzstein, Salim R.
OECD Statistics Show New MAP Cases (and Audits) on the Rise
On 16 September 2019, the Organisation for Economic Co-operation and Development (OECD) released the Mutual Agreement Procedure (MAP) statistics for 2018 (MAP Statistics). The 2018 MAP Statistics stem from Base Erosion and Profit Shifting (BEPS) Action 14, which seeks to improve the resolution of tax-related disputes between jurisdictions.
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