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 ...

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente analyse how intragroup software distribution transactions are classified and transfer pricing methods ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...