Countries regulate and tax imported goods through the customs duties they impose at their ports of entry. According to the World Trade Association, a hierarchy of techniques exists to determine the ...

Draft Rule 79 sets out recognized methods and comparability criteria for determining arm’s length price under section 165, mandating use of the most appropriate method and current-year data for ...

The corporate tax law and the latest guidance (CTGTP1) published by the Federal Tax Authority on transfer pricing necessitate that any transactions involving related parties or connected individuals ...

Although the regulations offer straightforward grounds for challenging the fanciful transfer pricing method endorsed in Medtronic II, a potential appeal could shed light on broader questions about the ...

In the UAE corporate tax regime, it has been mentioned that all related parties' transactions and transactions with the connected persons should comply with Transfer Pricing (TP) rules and the arm's ...

Rule 81 prescribes dataset construction, weighted averages, and a 35th–65th percentile arm’s length range when multiple comparable prices arise, with the median applied if the transaction falls ...

When a company wants to buy your small business or merge with your organization, you must work with that company to prepare your accounting ledgers. The way you value assets and account for stock in ...