The Resale Price Method (RPM) is typically employed when a company purchases goods or services from a related party and then resells them to unrelated third parties, with minimal added value or processing. RPM is particularly suitable in situations where the reseller...
The WU Global Transfer Pricing Conference took place in Vienna from February 19 to 21, 2025, gathering experts from around the world to discuss the latest challenges and trends related to transfer pricing. The conference addressed key issues surrounding global...
Navigating the tax landscape for intercompany transactions requires a detailed understanding of both domestic and international tax regulations. One of the main points is that transfer pricing between related entities needs to be conducted at arm’s length. Failure to...
For a considerable period, transactions between related entities have been a focal point of tax authorities worldwide. A fundamental element of these transactions involves to the precise determination of the market value of goods and services transferred within...
I. General Information The biggest challenge of transfer pricing is to find appropriate prices for cross-border transactions between associated enterprises. In order to determine, which transfer price can be considered appropriate, systematic guidelines are required...
Thin capitalisation rules are designed to prevent companies from artificially inflating interest deductions by relying excessively on debt instead of equity, a practice that can lead to tax base erosion. In Greece, these rules are enforced through interest deduction...
This post aims to share some of the China ‘s transfer pricing regulation and practice, which includes key investigation objects of transfer pricing in China and the threshold of transfer pricing documentations in China. Key investigation objects of transfer pricing in...
Since the beginning of 2024, the regulations governing transfer pricing controls in France have undergone significant changes. Three key updates, effective as of January 1, 2024, include modifications to the threshold for mandatory transfer pricing documentation, a...
In the dynamic landscape of global business, transfer pricing documentation has become a critical component for multinational enterprises to ensure compliance with international tax regulations. Traditionally, preparing transfer pricing (TP) documentation has been a...
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