Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...

Across cybersecurity tools, cloud infrastructure and enterprise software, consumption-based pricing models are becoming the standard. As a recent Metronome report found, 85% of the SaaS companies they ...

A recent rejection of an information notice in a long-running tax battle highlights the requirement for HM Revenue and ...