The OECD is working with a number of countries to implement a simplified transfer pricing method broadly agreed to in ...

Globalization presents both tremendous opportunities for business, but also significant challenges. Processing Content On one hand, multinational corporations have access to assets across all their ...

The corporate tax law and the latest guidance (CTGTP1) published by the Federal Tax Authority on transfer pricing necessitate that any transactions involving related parties or connected individuals ...

In the current month, corporate tax transfer pricing guide CTGTP1 (the guide) has been issued by the Federal Tax Authority (FTA) of the UAE. The guide contains nine sections; and it covers the ...

Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II. This transcript has been edited for length and clarity. David D. Stewart ...

It embodies the fundamental pricing calculation when services, tangible property and intangible property are bought and sold across international borders between related parties. The arm’s-length ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...

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 ...

Transfer pricing refers to the allocation of profits and losses among parts of a multinational entity for tax and other purposes. Transfer prices are the prices that the related members of a ...