Application MITT A taxpayer applying to the CAP Program for the first time must submit an application MITT, which will be used to help determine suitability for the Program. Required attachments to the MITT include transfer pricing studies pertaining to intellectual property and/or financing transactions, as well as a current Global Tax Organization Chart (GTOC). This MITT and the transfer pricing studies should be based on the last filed tax return. For example, for the tax year ending December 31, 2022, taxpayer should submit a MITT based on the 2020 return with the 2022 CAP application.
