International Tax Review

From cost-plus to value-driven: rethinking transfer pricing for high value-adding intra-group services

Michael Cedercrantz of Skeppsbron Skatt comments on the expected update of Chapter VII of the OECD Transfer Pricing ...
Forbes

IRS Memo Marks A Major Shift In Transfer Pricing Approach

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...
International Tax Review

Global mobility trends and transfer pricing implications

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer ...
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Key insights into transfer pricing legislation in Africa and the do’s and don’ts

For example, Ghana, Nigeria, Kenya and South Africa have more detailed transfer pricing legislation in place which broadly align with the OECD Transfer Pricing Guidelines whereas Mauritius does not ...