The Luxembourg-based TP leader tells ITR about relishing the intellectual challenge of his practice, his admiration for ...

Transfer pricing legislation requires that these transactions occur ... The Income Tax Act sets out Canada's legislation on country-by-country (CbC) reporting. The CbC report is a template for ...

In May 2023, Malaysia took a significant step towards fortifying its tax system with the introduction of the Income Tax (Transfer Pricing) Rules 2023 (TP Rules 2023). Amidst a backdrop of other ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation ...

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 ...

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 ...

In terms of South African transfer pricing law, the taxpayer bears the onus to transact with other members of the MNE at “arm’s length” (i.e. the transaction must be in accordance with what ...

These notices were related to complex financial arrangements and transfer pricing issues concerning transactions from 2008 and subsequent years. The central question was whether the PCNs, as issued, ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation ...