20 June 2007 - Recently, the numbers of multinational enterprises (MNEs) that prepare a large portion of their transfer pricing documentation in-house has increased dramatically. The big changes to the transfer pricing regulations-best method analysis, profit-based methods, penalties and contemporaneous documentation-occurred over a decade ago. So why would MNEs choose now to add transfer pricing compliance to the responsibilities of their in-house staffs, and why didn't they do it before now?

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