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 ...

As the Philippines reels from the successive landfalls of Typhoons Crising, Dante, and Emong, and the relentless southwest monsoon (habagat), businesses across the archipelago are once again reminded ...

However, if the transfer pricing methodology is adjusted or changed to set the import price to $80, then the U.S. entity imports the good at $80 plus a $20 tariff (25% * $80).

Belmiro Leong and Kimberley Cheong of Riquito Advogados urge companies to review their policies on reporting profits tax as ...