The Keysight Technologies Malaysia case underscores the complexities of transfer pricing and tax compliance. By understanding the court’s findings and implementing robust tax risk management strategies, companies can better navigate similar disputes and ensure compliance with tax regulations.
Keysight Technologies v. Malaysia: Implications for Transfer Pricing and Tax Compliance Read More »
Explore non-recognition in transfer pricing through landmark cases from Malaysia, Luxembourg, and Denmark. Expert analysis by Prof. Dr. Daniel N. Erasmus.
Understanding Non-Recognition in Transfer Pricing Read More »
Summary of Malaysian transfer pricing case of Watsons Personal Care Stores vs tax authorities, its implications for multinationals, and key takeaways.
Malaysia Transfer Pricing Case: Watsons Personal Care Stores vs Tax Authorities Read More »
The Profit Split Method in Transfer Pricing is a crucial approach used to ensure that transactions between related companies are conducted at arm’s length, meaning at fair market value. This method is particularly useful in scenarios where transactions are highly integrated and cannot be evaluated separately.
Understanding the Profit Split Method (PSM) in Transfer Pricing Read More »
The Transactional Net Margin Method (TNMM) is a pivotal tool in transfer pricing, used to ensure that transactions between associated enterprises are conducted at arm’s length. This method compares the net profit margin of a taxpayer from a controlled transaction with that of comparable uncontrolled transactions.
Understanding the Transactional Net Margin Method (TNMM) in Transfer Pricing Read More »
The Cost Plus Method is a widely used approach in transfer pricing for determining arm’s length prices between related entities. This method is particularly useful for manufacturers, service providers, and other businesses that add value to goods or services before transferring them to related parties.
The Cost Plus Method in Transfer Pricing Read More »
The Comparable Uncontrolled Price (CUP) Method is one of the primary transfer pricing methods used to determine arm’s length prices for transactions between related entities.
Understanding the Comparable Uncontrolled Price (CUP) Method in Transfer Pricing Read More »
Summary of the Danish Supreme Court’s landmark ruling on transfer pricing in the Maersk Oil case, with implications for multinationals and tax authorities worldwide.
Danish Supreme Court Upholds Transfer Pricing Adjustment in Maersk Oil Case Read More »
The Resale Price Method in Transfer Pricing is a fundamental approach used by multinational enterprises (MNEs) to ensure compliance with international tax regulations.
Understanding the Resale Price Method in Transfer Pricing Read More »
Luxembourg court rules interest-free loan qualifies as debt, allowing notional interest deduction in landmark transfer pricing case with implications for multinationals.
