The current administration’s whipsaw of imposed and withdrawn tariffs continues to rattle financial markets and industries ...

Multinational enterprises (MNEs) often engage in intercompany transactions involving the development of intangibles, shared services and research and development initiatives. Cost Contribution ...

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

The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when ...

CEOs need to understand the arm’s-length rules for transactions between commonly controlled entities because of the enormous ...

Transfer pricing is an accounting practice that records the price one company division charges another division for goods and services. Subsidiaries can sell labor, manufacturing parts ...

After a tax audit, Coca-Cola Vietnam was ordered to cut $30 million in reported losses due to transfer pricing concerns. The ...

In May 2023, Malaysia took a significant step towards fortifying its tax system with the introduction of the Income Tax (Transfer Pricing) Rules 2023 (TP Rules 2023). Amidst a backdrop of other ...

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 ...