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 ...

Transfer pricing disputes often arise because taxpayers cannot demonstrate how the price was determined. URA requires taxpayers to maintain documentation explaining their transfer ...

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 ...

Driven by ever-advancing technologies, today’s multinationals need to quickly adapt to new ways of doing business — a process that can often leave them more vulnerable to risk including tax and ...

This article examines the relationship between transfer pricing and an entity’s tax and financial reporting. Due to increased IRS audit procedures, transfer pricing has become one of the riskiest ...

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 ...

In a pandemic environment, longstanding transfer pricing policies can lead to suboptimal tax results. Multinationals that incur losses in some locations while earning generous profits in others could ...

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 ...

Is funds-transfer pricing worthwhile? Community banks in high-growth mode often look to larger, more sophisticated banks to emulate their processes. Or, in some cases, the CEO has come from a large ...

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 ...