Michael Cedercrantz of Skeppsbron Skatt comments on the expected update of Chapter VII of the OECD Transfer Pricing ...

Transfer pricing disputes often arise because taxpayers cannot demonstrate how the price was determined. URA requires taxpayers to maintain documentation explaining their transfer ...

In an increasingly globalised economy, transfer pricing has become a critical aspect of international taxation. ..

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 ...

For example, Ghana, Nigeria, Kenya and South Africa have more detailed transfer pricing legislation in place which broadly align with the OECD Transfer Pricing Guidelines whereas Mauritius does not ...