Amit Maheshwari and Manish Garg of AKM Global provide a guide to the UAE’s nascent regulatory framework for transfer pricing ...

The arm’s length principle is the foundation of modern transfer pricing laws, which have been enacted by various ...

BDO’s Tulika Lall says individual jurisdictions will need to give up some legislative freedom for the EU transfer pricing ...

Transfer pricing methods include the comparable uncontrolled price (CUP) method, which uses prices from similar transactions between independent companies; the cost-plus method, which adds a ...