Page 130 - International Taxation IRS Training Guides

Exam Tips:

Using Other Sources

other sources to
 Issue teams may review

search for additional
information on LUQs:

documents, press releases, analyst reports, etc.
• Public
and other required US and foreign public filings
• SEC

• Use available software analysis
tools

• Board minutes

by Country Reports (CbCRs) and transfer pricing
• Country
(looking for trends)
documents

• Short-period returns
associated with transactions

to Financial Statements
• Notes
• Tax
forms and disclosure attachments

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