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 ...

In the UAE corporate tax regime, it has been mentioned that all related parties' transactions and transactions with the connected persons should comply with Transfer Pricing (TP) rules and the arm's ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...

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 ...

At a pivotal moment for Sri Lanka’s Knowledge and Innovation sector, Deloitte Sri Lanka recently shared key insights at a ...

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 AICPA provided comments to the IRS on forthcoming proposed regulations that will include the Organisation for Economic Co-operation and Development’s (OECD’s) simplified and streamlined approach ...

There are three traditional transaction methods to ascertain the transfer price, two of which we have already discussed in detail. The cost-plus method is the third one that we have covered in this ...

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 ...

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.