The CJEU’s Stellantis ruling builds on recent case law concerning the VAT implications of transfer pricing adjustments and ...

Some countries are considering making changes to their international tax laws on transfer pricing, and it may be wise for the United States to consider doing so as well. There is a pattern of ...

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 ...

Transfer pricing remains a strategic focus for multinational corporations, intricately linked to their global tax strategies and compliance frameworks. As businesses expand across borders, the impact ...

Transfer pricing, an accounting practice widely used by multinationals with multiple divisions in different countries, can lower costs and taxes when goods or services are transferred between ...

The global tax enforcement landscape is progressing rapidly, driven by regulatory changes, increasing cross-border collaboration, and shifts in funding for key tax authorities. Businesses operating in ...

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 ...

For example, Ghana, Nigeria, Kenya and South Africa have more detailed transfer pricing legislation in place which broadly align with the OECD Transfer Pricing Guidelines whereas Mauritius does not ...

From a taxpayer’s perspective, transfer pricing compliance can be extremely burdensome, especially during periods of ...

Rwanda’s newly gazetted transfer pricing regulations are expected to strengthen oversight of transactions between related companies while reducing disputes between taxpayers and the tax administration ...