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

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

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

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 ...

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

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 ...

From pillar two and amount B to Apple’s headline EU Commission dispute, Martin Bonner and Yiwen Ping of Kreston Global argue ...

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

Kirsty McMillan, tax partner at Forvis Mazars in Singapore, focuses on helping clients with their expansion, restructuring ...

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