This article explains how the tax benefits offered under Puerto Rico’s Act 60 — including reduced income and capital gains tax rates — can be…
This article compares Return on Sales (ROS) and Markup on Total Costs (MOTC) as profit level indicators in transfer pricing. It highlights the importance of…
What happens when tax rulings collide with EU competition law? This article unpacks the ECJ’s 2024 ruling against Apple, focusing on the arm’s length principle,…
This article breaks down how yields like yield to maturity (YTM), yield to call (YTC), and yield to worst (YTW) are calculated and what they…