Small and midsized companies are facing increased scrutiny from tax authorities both in the U.S. and in foreign jurisdictions to ensure that the transfer pricing of transactions among their ...

IMGCAP(1)][IMGCAP(2)]The Organization for Economic Cooperation and Development, together with its Global Forum members, is intent upon providing transfer pricing tax risk assessment assistance to tax ...

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 ...

Journal of International Business Studies, Vol. 36, No. 4 (Jul., 2005), pp. 398-414 (17 pages) Corporate income tax law in OECD countries requires multinational enterprises (MNEs) to set their ...

Breaks down India’s transfer pricing framework, recent amendments, and judicial trends, highlighting how the arm’s-length ...

Transfer pricing should not be seen as a burden but as an opportunity The UAE’s tax landscape is at a turning point. For the first time, businesses are preparing to file their corporate tax returns ...

Q: What is a Cost Transfer? A: A cost transfer is any movement of expenses to a sponsored project via a journal entry (other than those resulting from a certified effort report or the payroll system).

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. Countries around the world, including the U.S., are scrambling to deliver an unprecedented ...

Please join the Accounting, Cost and Pricing Committee of the ABA Public Contract Law Section ("PCLS") for a panel discussion that will cover recent audit trends and issues; highlight recent ...

Transfer pricing, aka charge-backs, may look good in PowerPoint presentations, but as applied to real enterprises, it rarely makes sense For a change of pace, I inserted my answers following each ...

Following the legal impediments faced by Medtronic PLC (MDT) to avoid a $1.4 billion tax in the United States, Facebook Inc. (FB) and The Coca-Cola Co. (KO) may be next to face the Internal Revenue ...