The way transfer pricing is applied in practice influences financial reporting, corporate strategy and investment decisions. Meanwhile, tax policies are constantly evolving and reshaping the ...

Multinational enterprises (MNEs) wield immense power, not only in terms of business operations, but also in their ability to ...

APAs' introduction in Kenya reflects an intention to align the country’s TP regime with global standards and enhance its ...

A wide spectrum of tools exists to support the intercompany transfer pricing process. These can be broadly categorised into policy management, policy implementation, and compliance tools. Many ...

That means figuring out what will work operationally for you and following a transfer pricing policy that is efficient and works. Risk mitigation also comes into play, depending on the countries ...

Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting ...

Her main areas of specialization include: Funds Transfer Pricing, Interest Rate Risk in the Banking Book, Asset Liability Management and Balance Sheet management through FTP and optimization.

which often exposes the taxpayers who conduct import transactions to economic hardships that are beyond their control and cannot be mitigated with good management or a sound transfer pricing policy.

The relationship threshold for transfer pricing rules to apply between parties is low compared to other countries. All transactions between the HQ and its China-side entity should be conducted based ...