The regulatory framework for transfer pricing (TP) in the context of restructuring is primarily governed by Revenue Audit Memorandum Order (RAMO) No. 1-2019. This issuance provides the principles ...

The regulatory framework for transfer pricing (TP) in the context of restructuring is primarily governed by Revenue Audit Memorandum Order (RAMO) No. 1-2019. This issuance provides the principles for ...

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).

THE transfer pricing (TP) narrative focuses on the need to validate that related-party transactions are being carried out in an arm’s-length manner.

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 ...

Cost-plus pricing is also an entirely internal process. It gives little to no consideration to competitor brands and prices. If your $40 product exceeds the cost of all other comparable products ...

Delhi High Court addresses Fujitsu India's transfer pricing appeal, validating 'headcount' for expense allocation and remanding comparable selection for ...