As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align ...

The highly complex nature of transfer pricing lends itself to being misunderstood as a scheme by a multinational corporation (MNC) to shift profits to affiliates in low-tax jurisdictions. In reality, ...

Multinational oil and gas companies must think globally and act locally in order to comply with complex tax laws. To meet the growing global demand for oil and natural gas, international oil companies ...

Forbes contributors publish independent expert analyses and insights. Ryan Finley writes about transfer pricing and international tax. Depending on what happens on appeal, the government’s recent ...

Transfer pricing is the general term for the pricing of transactions between related or associated enterprises. It should reflect the internationally accepted arm’s length principle embodied in ...

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 ...

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 ...

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, ...