Globalization presents both tremendous opportunities for business, but also significant challenges. Processing Content On one hand, multinational corporations have access to assets across all their ...

The Profit Split Method (PSM) is one of the five transfer pricing methods provided in the guidelines issued by the Organisation for Economic Cooperation and Development (OECD). This is an alternative ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities ...

This article examines the relationship between transfer pricing and an entity’s tax and financial reporting. Due to increased IRS audit procedures, transfer pricing has become one of the riskiest ...

Transfer pricing, once an arcane specialty, has been growing as more countries apply their own rules and regulations, some in accordance with the Organization of Economic Cooperation and Development’s ...

Transfer pricing remains a strategic focus for multinational corporations, intricately linked to their global tax strategies and compliance frameworks. As businesses expand across borders, the impact ...

The corporate tax law and the latest guidance (CTGTP1) published by the Federal Tax Authority on transfer pricing necessitate that any transactions involving related parties or connected individuals ...

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...

The IRS is contemplating expanding draft regulations on a new, simplified transfer pricing method to include certain kinds of digital transactions, such as the distribution of copyrighted articles, an ...

August was an exciting month for those who follow U.S. transfer pricing litigation. Courts handed down opinions in the high-stakes, long-running Medtronic MDT Inc. v. Commissioner and Eaton v.

AS earlier stated, our transfer pricing regulation is benchmarked against the OECD transfer pricing guidelines. The Transfer Pricing Regulations also provide a “Safe Harbour”, which is an exemption ...