In today’s globalised economy, intangible assets play a critical role in driving business value, particularly for ...

From pillar two and amount B to Apple’s headline EU Commission dispute, Martin Bonner and Yiwen Ping of Kreston Global argue ...

A monthly deadline is set five business days before month-end in order to provide the CCO with enough time to review cost transfers. Cost transfers must have departmental approval by this deadline to ...

Kirsty McMillan, tax partner at Forvis Mazars in Singapore, focuses on helping clients with their expansion, restructuring ...

Transfer pricing is an accounting mechanism to determine ... in goods which fulfil all the following conditions -- purchase ...

The UK’s tax authority in 2023-2024 settled transfer pricing cases the quickest it has in four years. His Majesty’s Revenue and Customs settled inquiries in 33.1 months on average in 2023-2024, a ...

There are circumstances where it may be necessary to transfer expenditures to a sponsored project. Cost transfers should be timely (within 90 days), fully documented, conform to university and sponsor ...