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 ...

The AICPA provided comments to the IRS on forthcoming proposed regulations that will include the Organisation for Economic Co-operation and Development’s (OECD’s) simplified and streamlined approach ...

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 ...

Ryan Finley evaluates whether the IRS’s recent success in transfer pricing method disputes is likely to hold up.

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 ...

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 ...

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 ...

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, ...