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 ...

The Tribunal ruled that high-turnover IT companies cannot be benchmarked against smaller captive service providers. Proper FAR analysis is essential to determine arm’s length price under ...

Forbes contributors publish independent expert analyses and insights. Ryan Finley writes about transfer pricing and international tax. Like many other judicial attempts to apply the arm’s-length ...

ITAT held that arm’s length price for electricity supplied to related entities must be benchmarked against the gross tariff charged by the State Electricity Authority. Excluding mandatory charges ...

The Delhi High Court has made it clear that companies engaged in activities beyond export services cannot be treated as functionally comparable to an assessee providing export-only ...

Energy Transfer LP (ET) is one of the largest midstream partnerships in the United States, boasting a network of pipelines and related infrastructure that stretches over most of the nation. This has ...