Will Pillar One’s new taxing right diminish the iconic status of the arm's length standard, and if so, with what long-term impact on tax treaties? What are the implications of Pillar One’s reliance on ...

To know more about UAQ Free Trade Zone, click here Dubai: The UAE’s corporate tax framework has introduced specific requirements for free zone companies seeking to benefit from preferential tax ...

When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have agreed to, there is no scope ...

Julian Meyrick does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond ...

As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align ...

The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one ...