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 ...

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 allocate ...

A theoretical example of what transfer pricing would look like is now on display on the US Energy Information Administration (EIA) website. Transfer pricing, as denounced by the T&T government in ...

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 ...

Multinational oil and gas companies must think globally and act locally in order to comply with complex tax laws. To meet the growing global demand for oil and natural gas, international oil companies ...

As Pakistan becomes increasingly integrated into the global economy, the way companies price transactions between their local and foreign subsidiaries has come under intense scrutiny. This pricing, ...

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...

The regulatory framework for transfer pricing (TP) in the context of restructuring is primarily governed by Revenue Audit Memorandum Order (RAMO) No. 1-2019. This issuance provides the principles for ...

Forbes contributors publish independent expert analyses and insights. Ryan Finley writes about transfer pricing and international tax. Depending on what happens on appeal, the government’s recent ...

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 tax ...