Page 380 - International Taxation IRS Training Guides
P. 380

Compliance Role







                                                       familiarity with how a treaty applies
                 Have a general

                     and affects
                                              US tax



                                         the potential impact of a transfer pricing
                 Consider

                     issue to the foreign related party



                                                                  MAP rights when double
                 Notify US Taxpayer                            of

                     tax/tax
                                    inconsistent with treaty



                                                                                 procedures
                 Know when to consider EOI



                 Evaluate foreign-initiated adjustments












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