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MTC multistate tax Commission
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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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State Intercompany Transactions Advisory Service (SITAS)
If you would like additional information about the State Intercompany Transactions Advisory Service (SITAS) meeting, contact Holly H. Coon, Director, Joint Audit Program, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425 Washington, D.C. 20001, Telephone (202) 650-0300.
 

Background & Reference Information

  • SITAS Information and Exchange Agreement
  • SITAS Committee Charter, adopted August 5, 2021
     

Agendas from previous meetings, materials, and other project related information can be found below:

  • Agenda, February 2, 2022
  • Meeting Minutes on July 13, 2021
  • Agenda, July 13, 2021
  • Meeting Minutes on March 23, 2021
  • Agenda, March 23, 2021
  • Agenda, November 9, 2016
  • Agenda, August 18, 2016
  • Update on Information Exchange Agreement, August 18, 2016
  • Update on Information Exchange Data Sheet, August 18, 2016
  • Agenda, June 21, 2016
  • Update on Information Exchange Agreement, June 21, 2016
  • Draft Information Exchange Data Sheet, June 27, 2016
  • Draft Participation Commitment and Exchange of Information Agreement, June 24, 2016
  • Agenda, May 16, 2016
  • Agenda, April 7, 2016
  • Committee Work Outline, April 7, 2016
  • ALAS Program Design, April 7, 2016
  • Possible Early Implementation Steps, April 7, 2016
  • Agenda, April 7, 2015
  • Final Program Design, April 7, 2015
  • Examples Illustrating Economic Analysis Fee Process, April 7, 2015
  • Draft Contract, Version 2, April 7, 2015
  • Agenda, March 4, 2014
  • Update of Design, March 4, 2014
  • Letters to States, March 4, 2014
  • Draft Agreement, March 4, 2014
  • Request for Proposal
  • Agenda, November 3, 2014
  • Comparison of Three Design Scenarios, November 3, 2014
  • Revised Draft Design, November 3, 2014

 
October 2014 Event - Presentation Materials from Firms  October 2014 Event - Background Materials from Firms
  • Chainbridge Software Presentation, October 6, 2014
  • Economic Analysis Group LLP Presentation, October 6, 2014
  • Peters Advisors LLC Presentation, October 6, 2014
  • NERA Presentation, October 6, 2014
  • Economists Incorporated Presentation, October 6, 2014
  • RoyaltyStat Presentation, October 6, 2014
  • WTP Advisors  Presentation, October 6, 2014

ALAS Advisory Group Session with Economics Firms
 
  • Schedule for the Day, October 6, 2014
  • Brief Description of Participating States Corporate Tax Practices Provided to Firms, October 6, 2014
  • Updated MTC ALAS States IRC 482 Type Powers, September 9, 2014

ALAS Design Project Advisory Group Meeting
  • Agenda, October 7, 2014
  • DRAFT Design for MTC ALAS, October 3, 2014
  • ALAS Questions and Information for Advisory Group, October 7, 2014

From Chainbridge Software--

  • Bios
  • Tax Analysts Letter to Editor
  • Transfer Pricing Litigation in the District of Columbia

From Economic Analysis Group --

  • Transmittal Letter
  • Exhibit A
  • Bios

From RoyaltyStat --

  • Foreign Exchange Adjustment Under §482
  • Applying a Regression Analysis to the CUP Method
  • Transfer Pricing under Gross Profits Methods (1999)
  • Lump-Sum Royalty Payments for Intangibles
  • Royalty Rates in Pharmaceutical Industry
  • The Fallacy of Asset-Based Adjustments to Profits
From WTP Advisors --
 
  • Business Analysis' Increasing Importance in Transfer Pricing, In Practice
  • Transfer pricing in the context of international M&A, MNCPA Footnote September 2014
  • Transfer pricing: Increasing importance to tax authorities and to businesses, MNCPA Footnote April 2014
  • Intercompany services and intangibles, Transfer Pricing International Journal
   

Older meetings, materials, and other project related information.

  •  Agenda, July 28, 2014
  •  Draft Issues for October Conference with Economics Firms, July 25, 2014
  •  MTC Alternative Dispute Resolution Process
  •  Continuous Documentation Standards
  •  Summary of Issues for Training Related to Transfer Pricing Topics, July 21, 2014
  •  Summary of Issues for Joint Audit Models, July 21, 2014
  •  Maximizing Cost-Benefit of Economics Expertise, July 21, 2014
  •  The IRS’s Transfer Pricing Audit Roadmap
  •  A recent article by James W. Wetzler, State Responses to Tax Planning By Multinational Corporations, published by TaxAnalysts 
  •  Updated MTC ALAS States IRC 482 Type Powers
  •  Agenda, June 25, 2014
  •  Memo for June 25th ALAS Teleconference, June 23, 2014
  •  OAH Summary Decision in Microsoft v OTR
  •  MTC ALAS States IRC 482 Type Powers
  •  Priorities for Issues and Work Draft Memo, June 9, 2014
  •  BP Products MSJ Hearing Transcript (45 pgs.)
  •  Initial Report on State Experiences & Potential Project Issues, June 2, 2014
  •  Agenda, June 2, 2014
  •  Project Plan for Design of a Multistate Tax Commission Arm’s-Length Adjustment Service
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