Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed.

An international team of astronomers have turned a new technique onto a group of galaxies and the faint light between them – known as ‘intra-group light’ – to characterise the stars that dwell there.

When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have agreed to, there is no scope ...

Pioneering a new technique, researchers have peered into the extremely faint light that exists between galaxies to describe the history and state of orphan stars. An international team of astronomers ...