Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.
For countless times, many have incorrectly contended that Malta did not follow transfer pricing (TP) principles. In reality, however, the concept on an arm’s length value to a transaction has been ...
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 ...
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, ...
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Transfer pricing audits in Ghana: Why documentation is now more important than the tax itself
The Writer Transfer pricing has become one of the most consequential areas of tax risk for company/business taxpayers operating in Ghana, particularly Multinational Enterprise (MNE) groups, companies ...
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