Opinion: The changes to India's transfer pricing rules means multinationals must carefully determine the best path to tax certainty and to preserve documentation along the way.

Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance ...

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 ...

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CFOs are all in on AI. According to new research from Salesforce, only 4% of CFOs surveyed say they have a conservative approach to the technology—a precipitous drop from the 70% who were careful ...

This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...

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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 ...