Transfer Pricing Explained
Over the past couple of years, transfer pricing (TP) has become a topic of discussion and interest in the global environment, even more than it was before. Big multinational (MNE) groups that we are all familiar with are handling the news with court cases regarding TP disputes. However, the relevance of TP doesn’t stop at […]
Transfer Pricing Documentation
One of the many aspects of Transfer pricing (TP) compliance is adhering to the documentation requirements. As transfer pricing regulations develop the documentation requirements develop as well and become a more present part of TP compliance. The framework for those requirements is described in Chapter V of the OECD Transfer Pricing Guidelines for Multinational Enterprises […]