Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) PDF , Publication 5300, for use in transfer pricing examinations. TPEP is a guide to best practices and processes to assist with the planning, execution and resolution of transfer pricing examinations consistent with the LB&I Examination Process (LEP), Publication 5125. With the issuance of TPEP, the Transfer Pricing Roadmap is retired. The TPEP provides a framework and guide for transfer pricing examinations. Every transfer pricing case is unique and requires ongoing exercise of judgment and discretion. The TPEP guide will be shared with taxpayers at the start of a transfer pricing examination to facilitate an understanding of the process and give insight into what is expected during a transfer pricing examination. This transparency is intended to help improve communications and efficiency, for the benefit of both the IRS and taxpayers. TTPO will continue to review the TPEP and make changes over time as new techniques arise or additional reference materials become available. Users are encouraged to contact TTPO to provide any input, feedback and suggestions for improvement.