IRS Revives Commensurate-With-Income Standard in Transfer Pricing

An examination of the IRS’s renewed reliance on the commensurate-with-income standard and the resulting implications for ...
Nasdaq

Transfer Pricing: What It Is and How It Affects Investors

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 ...
Forbes

IRS Memo Marks A Major Shift In Transfer Pricing Approach

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 ...
JournalofAccountancy

Managing MNE subsidiaries during tariff shocks

This article explores how international tax laws and tariff shocks can together demotivate affiliates of a multinational enterprise (MNE) from pursuing operational excellence and continuous ...
JD Supra

Evolving Transfer Pricing Controversy: Divergent Paths in the United States and Ireland

Transfer pricing enforcement is undergoing significant changes in both the United States and Ireland, with the two jurisdictions actively moving in different directions. While the United States is ...
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Key insights into transfer pricing legislation in Africa and the do’s and don’ts

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 ...