IRS Memo Marks A Major Shift In Transfer Pricing Approach
Ryan Finley explains why the IRS’s recent advice memorandum on periodic adjustments may signal a significant change in ...
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Transfer Pricing | Resolution Under Mutual Agreement Procedure Is By Consensus, Cannot Be Imposed Upon Assessee: Delhi HC
The Delhi High Court has made it clear that a dispute with respect to arm's length price in a transfer pricing can be ...
BusinessMirror24d
Transfer pricing on loans
This has raised important questions about the power of the Commissioner of Internal Revenue to assess tax on transactions that involve loans or advances between related parties. Transfer pricing ...
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An overview of intangibles in transfer pricing
In today’s globalised economy, intangible assets play a critical role in driving business value, particularly for ...
UAE Transfer Pricing Audits Pose Challenges for Multinationals
The first arm’s-length transfer pricing audits in the United Arab Emirates are coming this year, with unique challenges for ...