US IRS requests comments on compliance burdens associated with stock options under transfer pricing regs

The US IRS, on August 7, has requested public comments on the information collection requirements related to compensatory stock options under section 482 transfer pricing regulations (T.D. 9088). The regulations provide guidance on the treatment of stock-based compensation for purposes cost sharing agreements and for purposes of the comparability factors under the comparable profits transfer pricing method.  Comments are due by October 6.  79 F.R. 46305-46306