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Expert Analysis

Is NJ's Voluntary Transfer Pricing Initiative Really Voluntary?

By Stephen Kranz, Diann Smith and Kathleen Quinn (June 24, 2022, 5:21 PM EDT) -- Earlier this month, the New Jersey Division of Taxation announced a voluntary transfer pricing initiative, whereby taxpayers can enter an expedited transfer pricing audit for all years open under the statute of limitations and receive penalty abatement if they agree to the division's proposed adjustments. But the division is also effectively penalizing those that do not participate, causing skepticism about the supposed voluntary nature of the initiative....

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