Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is ...
The OECD launched new tools and frequently asked questions for the simplified transfer pricing method known as Amount B, as countries around the world ponder whether the new method is a good fit for ...
Some countries are considering making changes to their international tax laws on transfer pricing, and it may be wise for the United States to consider doing so as well. There is a pattern of ...
The AICPA provided comments to the IRS on forthcoming proposed regulations that will include the Organisation for Economic Co-operation and Development’s (OECD’s) simplified and streamlined approach ...
Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente examine the challenges and ...
Transfer pricing — the rules that govern the pricing of transactions between related entities within a multinational group — has moved from a niche technical discipline to a frontline compliance ...
Reading The ‘Benefit’ Test Into Arm’s Length Price Determination Throwing The Rulebook Out The Window 1. INTRODUCTION Transfer Pricing Law, at its core, ...
Discover how transfer pricing and standard costs guide internal pricing strategies, help in budgeting, and meet regulatory compliance for better financial decision-making.
This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...