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 ...

Transfer pricing is increasingly becoming a hot area for tax audits, raising risks for companies as they try to navigate an uncertain political and economic environment, recently exacerbated by ...

Transfer pricing refers to the allocation of profits and losses among parts of a multinational entity for tax and other purposes. Transfer prices are the prices that the related members of a ...

Using a firm-level dataset of Danish exports between 1999–2006, we find robust evidence for profit shifting by multinational corporations. Our triple difference estimations exploit the response of ...

Transfer pricing, an accounting practice widely used by multinationals with multiple divisions in different countries, can lower costs and taxes when goods or services are transferred between ...

As Pakistan becomes increasingly integrated into the global economy, the way companies price transactions between their local and foreign subsidiaries has come under intense scrutiny. This pricing, ...

Is funds-transfer pricing worthwhile? Community banks in high-growth mode often look to larger, more sophisticated banks to emulate their processes. Or, in some cases, the CEO has come from a large ...

Three members of Hogan Lovells transfer pricing team recently joined a host of tech companies and other advisors at the TP Minds West Coast conference in San Francisco. In a series of presentations, ...

An analysis of how direct taxes are triggered globally, exploring key taxable events, common complications, and the role of ...

The business world has been fixated lately on the question of how to put a price on a product. Countless pricing strategists, consultants, and even chief value officers are employed now in search of ...

In May 2023, Malaysia took a significant step towards fortifying its tax system with the introduction of the Income Tax (Transfer Pricing) Rules 2023 (TP Rules 2023). Amidst a backdrop of other tax ...