13th Annual SAIT Transfer Pricing Summit 2024: Key Topics and Insights
The 13th SAIT (South African Institute for Taxation) Transfer Pricing Summit 2024 is set to be a pivotal event for tax professionals and policymaker…
Tag: Transfer Pricing Methods
The Importance of Organizational Structure and Business Overview in Transfer Pricing Documentation
The importance of organizational structure and business overview in transfer pricing documentation cannot be overstated. These elements provide the fo…
Transfer Pricing Policies and Methodologies in Transfer Pricing Documentation
Transfer pricing policies and methodologies are critical components of transfer pricing documentation, which is essential for multinational corporatio…
The Resale Price Method in Major Transfer Pricing Cases
Transfer pricing continues to be a critical issue for multinational corporations. The resale price method (RPM) plays a significant role in many high-…
Malaysia Transfer Pricing Case: Watsons Personal Care Stores vs Tax Authorities
Summary of Malaysian transfer pricing case of Watsons Personal Care Stores vs tax authorities, its implications for multinationals, and key takeaways.
Understanding the Profit Split Method (PSM) in Transfer Pricing
The Profit Split Method in Transfer Pricing is a crucial approach used to ensure that transactions between related companies are conducted at arm's le…
Understanding the Transactional Net Margin Method (TNMM) in Transfer Pricing
The Transactional Net Margin Method (TNMM) is a pivotal tool in transfer pricing, used to ensure that transactions between associated enterprises are …
The Cost Plus Method in Transfer Pricing
The Cost Plus Method is a widely used approach in transfer pricing for determining arm's length prices between related entities. This method is partic…
Understanding the Comparable Uncontrolled Price (CUP) Method in Transfer Pricing
The Comparable Uncontrolled Price (CUP) Method is one of the primary transfer pricing methods used to determine arm's length prices for transactions b…
Danish Supreme Court Upholds Transfer Pricing Adjustment in Maersk Oil Case
Summary of the Danish Supreme Court's landmark ruling on transfer pricing in the Maersk Oil case, with implications for multinationals and tax authori…