On the heels of protracted legal battles, the European Court of Justice (ECJ)—the highest court in the European Union—issued a landmark judgment in 2024, affirming…
The use of a TP method that relies on the comparability of net profits, such as the CPM or TNMM, introduces the need to select…
As a general statement, the price of any financial instrument is defined as the present value of the expected cash flows from that financial instrument.…
The transfer pricing regulations in the OECD guidelines constitute the international standard that OECD member countries have agreed should be used in analyzing transfer pricing…