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 ...

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 ...

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

Brazilian taxpayers and practitioners continue to clamor for more guidance on the country’s new transfer pricing regime ...

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 ...

Taxpayers can opt for this multi-year application by submitting a prescribed form within a specified timeframe. The Transfer Pricing Officer (TPO) will validate this option within one month. If ...

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

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

An OECD webinar on amount B also heard that a distributor’s compliance certifications could potentially move them out of ...

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