Transfer pricing disputes often arise because taxpayers cannot demonstrate how the price was determined. URA requires ...

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 ...

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 ...

This article examines the relationship between transfer pricing and an entity’s tax and financial reporting. Due to increased IRS audit procedures, transfer pricing has become one of the riskiest ...

In a pandemic environment, longstanding transfer pricing policies can lead to suboptimal tax results. Multinationals that incur losses in some locations while earning generous profits in others could ...

The highly complex nature of transfer pricing lends itself to being misunderstood as a scheme by a multinational corporation (MNC) to shift profits to affiliates in low-tax jurisdictions. In reality, ...

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 ...

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 ...

Washington, DC: The Platform for Collaboration on Tax (PCT), a joint initiative of IMF, OECD, UN and the World Bank, released the final version of the Practical Toolkit to Support the Successful ...

Is funds-transfer pricing worthwhile? Community banks in high-growth mode often look to larger, more sophisticated banks to emulate their processes. Or, in some cases, the CEO has come from a large ...