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 ...

This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...

Transfer pricing, the process by which multinational companies set arm’s-length prices for cross-border transactions within a corporate group, is complex and consistently ranks as the No. 1 ...

Transfer pricing remains a strategic focus for multinational corporations, intricately linked to their global tax strategies and compliance frameworks. As businesses expand across borders, the impact ...

Transfer pricing refers to the prices charged for goods, services, and intellectual property (IP) between or among legal entities of a corporation, including a parent company and its domestic and ...

Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II. This transcript has been edited for length and clarity. David D. Stewart ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...

If a company is selling goods or providing a service to a related company in another country, the revenue agencies in both countries may examine your books to determine if the price you are charging ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Getty Images / Worawee Meepian Accounting is ...

The IRS is contemplating expanding draft regulations on a new, simplified transfer pricing method to include certain kinds of digital transactions, such as the distribution of copyrighted articles, an ...

Macao SAR promulgated its first formal transfer pricing framework through the Implementation Rules on Transfer Pricing on August 25, 2025. Vietnam issued Protocol No. 122/2025/ND-CP on June 11, 2025, ...