The IRS Large Business and International (LB&I) division publicly released a set of five LB&I directives as guidance with respect for examinations of transfer pricing issues.
Text of these five LB&I directives is available (hyperlinked) to the IRS website below:
These LB&I directives are dated "January 12, 2018" but apparently were not available publicly until today, perhaps because of the U.S. federal holiday.
Read a March 2018 report [PDF 84 KB] prepared by the KPMG member firm in the United States, that examines the LB&I directives
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