This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities ...

AS a transfer pricing professional, I have long been hesitant to fully embrace AI, especially with the growing perception that it may eventually take over parts of our practice. My reservations, ...

Tracing the history of Transfer Pricing (TP) has not been a small task with some writers tracing it way back to 1918/19 just at the end of The First World War. It was the first time when the different ...

Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.