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 ...

Many countries enforce transfer pricing documentation requirements, obligating companies to maintain records justifying their pricing methods. The OECD's Base Erosion and Profit Shifting (BEPS ...

Even the OECD, which has made the international pace on transfer pricing, is in the middle of a review of its approach. As of this moment it is weighing up responses to its proposals to modify its ...

Direct tax authorities tend to follow the arm’s-length principle and OECD transfer pricing guidelines for multinational ... timing of valuation, valuation methods, documentation requirements and ...

The Organisation for Economic Cooperation and Development (OECD) has long acknowledged ... taxpayers to make use of simplified transfer pricing methods to determine the arm’s length price ...

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine year-end transfer pricing ...