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

Transfer pricing concerns the prices charged between associated enterprises established in different tax jurisdictions for their intercompany transactions. The relationship threshold for transfer ...

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

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

ITAT Bangalore held that merely because the assessee has failed to prove any benefit from services received the disallowance ...

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

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 ...

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

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

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

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

Despite a three-year-high in tax revenues generated from settling TP cases, HMRC reported a sharp fall in resolved MAP ...