News & Analysis as of

Foreign Affiliates Audits

Dorsey & Whitney LLP

Is a Proper Audit Possible of China Operations?

Dorsey & Whitney LLP on

The Public Company Accounting Oversight Board published a proposed rule designed to create a framework for determinations to be made under the Holding Foreign Companies Accountable Act passed last year (HFCAA). That Act...more

Dickinson Wright

Inter-Company Pricing Practices of Taxpayers with Foreign Affiliates

Dickinson Wright on

The Internal Revenue Service has increased its scrutiny of inter-company pricing practices of taxpayers with foreign affiliates and has provided agents conducting audits with standard language requesting information about...more

Locke Lord LLP

Internal Investigations: The Three C’s – Confidence. Credibility. Cost.

Locke Lord LLP on

In this issue: - THE THREE C’S — CONFIDENCE, CREDIBILITY AND COST - WHO CONDUCTS THE INVESTIGATION? - SCOPE OF THE INVESTIGATION - MINDSET AT THE OUTSET OF AN INVESTIGATION - THE NEED FOR SPEED ...more

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