Ryan Finley explains why the IRS’s recent advice memorandum on periodic adjustments may signal a significant change in ...

Transfer pricing rules are designed to ensure that income from international transactions or certain domestic transactions is determined on the basis of an “arm’s length price” (ALP). This means that ...

The first arm’s-length transfer pricing audits in the United Arab Emirates are coming this year, with unique challenges for ...

Additionally, the finance minister expanded the scope of safe harbour rules to reduce litigation and provide certainty in international taxation.

Rationalisation of transfer pricing provisions for carrying out multi-year Arm’s Length Price determination 92CA. (1) Where any person, being the assessee, has entered into an international ...

Transfer pricing refers to the actual price charged in transactions between related entities within the same multinational ...

Budget 2025 proposes a block assessment mechanism for transfer pricing to reduce compliance burdens. The new approach allows ...

In today’s globalised economy, intangible assets play a critical role in driving business value, particularly for ...

Transfer pricing non-compliance is the new tool being used by the Bureau of Internal Revenue (BIR) in its efforts to impute interest on non-interest-bearing loans and advances between related parties.

Experts say transfer pricing rationalisation will benefit GCCs and MNC service providers, providing clarity and certainty about tax ...

The budget measure essentially will allow GCCs to arrive at a transfer pricing rate in the first year through an internal ...

Srinagar headquartered private sector bank Jammu and Kashmir Bank hit with w whopping Rs 16,322-crore GST demand notice ...