Monika Bieri and Caterina Colling Russo of Tax Partner discuss a Swiss court ruling concerning the use of multi-year margin ...

Many countries enforce transfer pricing documentation requirements, obligating companies to maintain records justifying their pricing methods. The OECD's Base Erosion and Profit Shifting (BEPS ...

Advance pricing agreements (APA) can help prevent violations of transfer pricing and create more favorable conditions for businesses, writes Huong Vu, general director of EY Consulting Vietnam.

By: Peter Kelly AGBEEHIAIn Africa, transfer pricing has come to stay in so far as multinationals continue to do business in Africa and their constituent entities continue to trade between and amongst ...

The White House announcement of broad 10% tariffs, and much higher levies on some countries, is leading multinationals to ...

Multinational groups may need to reassess their strategies in the wake of the US president’s sweeping tariff changes. Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valen ...

In recent months, the BIR, during tax audits, has been requiring taxpayers to submit the transfer pricing documentation (TPD) covering the services rendered to foreign related parties. Apparently, the ...

This consists of two parts: (a) Ensuring that related party transactions are appropriately disclosed in the tax return; and (b) Preparing and maintaining detailed transfer pricing documentation, if ...

Multinational enterprises (MNEs) operate across multiple jurisdictions, often triggering tax and transfer pricing implications when their activities create a permanent establishment (PE) in a foreign ...

As the global trade war intensifies, we discuss how tariffs impact transfer pricing for MNCs with operations in China and the US.