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NEW JERSEY DIVISION OF TAXATION REGULATORY SERVICES BRANCH TECHNICAL ADVISORY MEMORANDUM TAM 2012 1 (replacing 201117) TAX:ISSUED: 21612CORPORATION BUSINESS ATOMIC:INTERCOMPANY TRANSFER PRICING AND

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What is technical advisory memorandum?

A technical advisory memorandum is a written guidance provided by tax authorities to address specific tax issues or questions.

Who is required to file technical advisory memorandum?

Taxpayers who have complex tax issues or questions may choose to file a technical advisory memorandum for clarification from tax authorities.

How to fill out technical advisory memorandum?

To fill out a technical advisory memorandum, taxpayers need to provide a detailed description of the tax issue or question, supporting documentation, and any relevant facts or circumstances.

What is the purpose of technical advisory memorandum?

The purpose of a technical advisory memorandum is to seek guidance or clarification from tax authorities regarding complex tax issues in order to ensure compliance with tax laws and regulations.

What information must be reported on technical advisory memorandum?

The information reported on a technical advisory memorandum may vary depending on the specific tax issue, but typically it includes a description of the issue, relevant facts and circumstances, and supporting documentation.

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