The TP Directive’s stated goal is to increase tax certainty, reduce compliance costs, and mitigate the risk of double-taxation and litigation for cross-border intra-group transactions within the EU.

In recent years, the business community has acknowledged the relevance of transfer pricing (TP) not only in terms of taxation, but also in relation to customs matters. In these two areas, there is ...

As new technology continues to reshape the global business landscape, the intangible assets created by them play a crucial part in the operations of multinational enterprises. Compared to tangible ...

The Doha Chapter of the Institute of Chartered Accountants of India (ICAI) recently hosted a seminar on transfer pricing (TP) regulations. The seminar "An Insight into Transfer Pricing Regulations" ...

The draft RR does not provide for the statute of limitations for assessments involving TP adjustments. However, since a RR should be consistent with the provisions of the NIRC, any assessments ...