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

The Delhi High Court has made it clear that a dispute with respect to arm's length price in a transfer pricing can be ...

While South Africans turn their focus to the upcoming budget speech in February 2025, many are wondering how the expected ...

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

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

ITAT Bangalore held that merely because the assessee has failed to prove any benefit from services received the disallowance of transfer pricing cannot be made. Accordingly, one more opportunity ...

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

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

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 ...

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.

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 ...