Information on Transfer Pricing
GGD-94-206R: Published: Sep 15, 1994. Publicly Released: Oct 17, 1994.
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Pursuant to a congressional request, GAO provided information on how the Internal Revenue Service (IRS) resolves transfer pricing tax code issues. GAO noted that: (1) an IRS internal audit report pointed out problems with some international management information systems and IRS is improving them; (2) from fiscal year (FY) 1989 through FY 1993, about 40 to 50 foreign-controlled and U.S.-controlled companies had total proposed adjustments of more than $20 million; (3) the highest amount of total adjustments occurred in FY 1990; (4) sustention rates for FY 1987 through FY 1993 ranged from 24 percent to 52 percent; and (5) three of the four major court cases on transfer pricing issues decided in 1993 and 1994 resulted in mixed outcomes for IRS and one case was decided in the taxpayer's favor.
Oct 19, 2020
Tax Administration:
Opportunities Exist to Improve Oversight of Hospitals' Tax-Exempt StatusGAO-20-679: Published: Sep 17, 2020. Publicly Released: Oct 19, 2020.
Sep 23, 2020
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Taxpayer Service:
IRS Could Improve the Taxpayer Experience by Using Better Service Performance MeasuresGAO-20-656: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Aug 31, 2020
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Abusive Tax Schemes:
Offshore Insurance Products and Associated Compliance RisksGAO-20-589: Published: Jul 30, 2020. Publicly Released: Aug 31, 2020.
Jun 29, 2020
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Taxpayer Compliance:
More Income Reporting Needed for Taxpayers Working through Online PlatformsGAO-20-366: Published: May 28, 2020. Publicly Released: Jun 29, 2020.
Jun 16, 2020
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Tax Exempt Organizations:
IRS Increasingly Uses Data in Examination Selection, but Could Further Improve Selection ProcessesGAO-20-454: Published: Jun 16, 2020. Publicly Released: Jun 16, 2020.
May 1, 2020
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-20-480R: Published: May 1, 2020. Publicly Released: May 1, 2020.
Apr 30, 2020
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Priority Open Recommendations:
Internal Revenue ServiceGAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.
Apr 1, 2020
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Payment Integrity:
Selected Agencies Should Improve Efforts to Evaluate Effectiveness of Corrective Actions to Reduce Improper PaymentsGAO-20-336: Published: Apr 1, 2020. Publicly Released: Apr 1, 2020.
Mar 2, 2020
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Identity Theft:
IRS Needs to Better Assess the Risks of Refund Fraud on Business-Related ReturnsGAO-20-174: Published: Jan 30, 2020. Publicly Released: Mar 2, 2020.
Feb 26, 2020
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Individual Retirement Accounts:
IRS Could Better Inform Taxpayers about and Detect Noncompliance Related to Unconventional AssetsGAO-20-210: Published: Jan 27, 2020. Publicly Released: Feb 26, 2020.
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