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Transfer pricing is a significant area of concern for taxing authorities and multinational entities (MNE). (1) Examine at least two potential transfer pricing issues that

Transfer pricing is a significant area of concern for taxing authorities and multinational entities (MNE).

(1) Examine at least two potential transfer pricing issues that create concern for both the Internal Revenue Service (IRS) and MNEs and (2) provide an example that demonstrates the effects of the issues.

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