The TP Directive’s stated goal is to increase tax certainty, reduce compliance costs, and mitigate the risk of double-taxation and litigation for cross-border intra-group transactions within the EU.

In recent years, the business community has acknowledged the relevance of transfer pricing (TP) not only in terms of taxation, but also in relation to customs matters. In these two areas, there is ...

In the UAE corporate tax regime, it has been mentioned that all related parties' transactions and transactions with the connected persons should comply with Transfer Pricing (TP) rules and the arm's ...