what are issues with transfer pricing
In addition, for applicable corporations, transfer-pricing issues that give rise to an uncertain tax position often are reportable on Schedule UTP, Uncertain Tax Position Statement. These issues also have increased the complexity of financial statements, requiring additional and longer footnote disclosures.ransfer-pricing issues often give rise to uncertain tax benefits, which under FASB ASC Topic 740, Income Taxes, require taxpayers to assess the strength of the uncertain position, based on its documentation and analysis.