A new amendment (No. 231) to the Income Tax Ordinance aims to tighten up transfer-pricing rules in Israel for multinational groups. The amendment grants the director of the Income Tax Authority ...

If group revenues exceeded NIS 150 million in the preceding year, an Israeli entity must add to its transfer-pricing study a report corresponding to the OECD Master File covering various macro ...

Companies that effectively manage transfer pricing can legally reduce tax burdens, increasing after-tax earnings and potentially enhancing shareholder value.However, if the company is too ...

In our Asia Transfer Pricing Brief for Q1 2025, we present the latest updates on transfer pricing in Thailand, Sri Lanka, and ...

Transfer pricing is essentially the pricing of transactions between connected companies, with the aim of the transactions being undertaken at an arm’s length or market price, she explains.

In our previous article “BIR transfer pricing audits — the next wave?,” we looked into Revenue Audit Memorandum Order (RAMO) No. 1-19 which is the current regulation in force when it comes to Transfer ...

Citing different study findings, the report says Bangladesh as a Least Developed Country (LDC) is considered a vulnerable state in the fight against transfer pricing. Study findings show high rates of ...

HCs refused intervention in transfer pricing litigation on the grounds that the tax tribunal is the final fact-finding authority. An appeal to the HC lies only on a substantial question of law.

They said that the provisions of transfer pricing in Section 92BA will also be applicable on new domestic companies on which concessional tax is payable at the rate of 15%.