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 ...
The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one ...
In the current month, corporate tax transfer pricing guide CTGTP1 (the guide) has been issued by the Federal Tax Authority (FTA) of the UAE. The guide contains nine sections; and it covers the ...
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 ...
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