Press release: “The Treasury Department today sent to Congress a Congressionally mandated report on three international tax issues. The Report to the Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties (108 pages, PDF) describes current issues regarding U.S. earnings stripping rules, transfer pricing rules, and the misuse of income tax treaties to which the United States is a party. The report provides conclusions and recommendations in each of the three areas studied.”