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 ...

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 ...

The cost transfer is the reallocation after the fact of costs associated with a transaction between two PTAs. In some cases, cost transfers are also referred to as expense transfers. Sometimes, ...

Transfer pricing remains a strategic focus for multinational corporations, intricately linked to their global tax strategies and compliance frameworks. As businesses expand across borders, the impact ...

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 ...

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 ...

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 ...