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. On one hand, multinational corporations have access to assets across all their geographies — natural ...

Multinational enterprises’ subsidiaries need other incentives to optimize their performance if transfer pricing policies ...

Driven by ever-advancing technologies, today’s multinationals need to quickly adapt to new ways of doing business — a process that can often leave them more vulnerable to risk including tax and ...

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 ...

Transfer pricing refers to the prices charged for goods, services, and intellectual property (IP) between or among legal entities of a corporation, including a parent company and its domestic and ...

The current transfer pricing rules and regulations put huge power in the hands of the IRS in much the same way as those ubiquitous, one-sided boilerplate form contracts. However, unlike with ...

Transfer pricing, an accounting practice widely used by multinationals with multiple divisions in different countries, can lower costs and taxes when goods or services are transferred between ...

THE transfer pricing (TP) narrative focuses on the need to validate that related-party transactions are being carried out in an arm’s-length manner. A related party is one over whom the relevant ...

Transfer pricing, aka charge-backs, may look good in PowerPoint presentations, but as applied to real enterprises, it rarely makes sense For a change of pace, I inserted my answers following each ...

The OECD proposes to reform transfer pricing documentation for multinational enterprises and to impose onerous country-by-country (CbC) reporting obligations, including disclosure of taxes paid in ...

According to Nguyen Dinh Tan, Head of the HCM City Taxation Department, tax officers would have doubts about the accuracy of businesses’ finance reports, if they can see “abnormal things.” For example ...