The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one ...

The application of the arm's length principle (ALP) is not always easy or free from conflict between taxpayers and tax authorities and this is especially true for countries with low resources and ...

In European Commission v. Ireland, C-465/20 P, the EU’s highest court has confirmed that member states enjoy broad autonomy to design their transfer pricing regimes however they see fit — except when ...

As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align ...

To know more about UAQ Free Trade Zone, click here Dubai: The UAE’s corporate tax framework has introduced specific requirements for free zone companies seeking to benefit from preferential tax ...