Internal Revenue Service examiners confront some steep barriers when trying to audit the transfer pricing strategies used by multinational corporations to reduce their taxes, according to a new report.

The report, from the Treasury Inspector General for Tax Administration, found that some IRS employees may not be consistently following the IRS's Transfer Pricing Audit Roadmap, which the IRS developed to provide its examiners with a set of audit techniques and tools to help them do examinations of multinational transfer pricing. The IRS also doesn't have a process in place to make sure all transfer-pricing issues are identified for specialized review by IRS experts.

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