Arm’s length principle—is it out of reach?
The arm’s length principle challenges traditional tax rules as multinationals integrate. Explore reforms to keep ALP relevant.
Service: Transfer Pricing Services
Economic substance in Transfer Pricing
Explore how economic substance in transfer pricing ensures compliance, supports sustainable tax strategies, and strengthens multinational business operations.
Transfer Pricing in 2025: What businesses need to know
Transfer pricing in 2025 will be defined by stricter global regulations, enhanced tax scrutiny, and the increasing role of technology in compliance.
Germany’s new transfer pricing rules
In January 2025, Germany’s transfer pricing (TP) rules will impose stricter documentation requirements, with shorter deadlines and enhanced penalties for non-compliance.
Transfer pricing impact on SMEs: Commentary for Bloomberg Tax
Jelena Mihic Munjic and Elena Ramirez Marin recently shared their insights on transfer pricing impact on SMEs with Bloomberg Tax.
Transfer pricing in Germany: Prepare for tax audits
Recent amendments to transfer pricing in Germany have brought significant changes to the country’s procedural law, particularly affecting transfer pricing documentation requirements.
OECD’s Pillar 1: Reshaping multinational tax compliance
Mark Taylor, Chair of the Kreston Global Tax Group, provides a critical analysis for FT Adviser on the OECD’s guidance regarding amount A, Pillar 1.
Cost allocation in Transfer Pricing documentation
Cost allocation in Transfer pricing is a critical aspect of international taxation for multinational enterprises (MNEs). It is a key component is the proper allocation of costs, which ensures that intercompany transactions reflect an arm’s length standard, as required by the OECD Guidelines.
Landmark transfer pricing disputes to learn from
Landmark transfer pricing disputes have become increasingly significant as tax authorities globally scrutinise multinational enterprises (MNEs) to ensure they comply with the arm’s length principle.
Ayvens Croatia Ltd., Croatia
Kreston Serbia and Kreston Croatia create fully compliant transfer pricing documentation for car leasing specialists Ayvens Croatia Ltd.
The role of ICAP in transfer pricing
In a recent article in the International Tax Review, Martin Bonner, transfer pricing expert at Area Bollenberger and member of the Kreston Global network, sheds light on the significance the ICAP’s role in transfer pricing.
The impact of outsourcing on transfer pricing in Eastern Europe
Kreston Global expert Biljana Sparavalo explains the impact outsourcing can have on transfer pricing in Eastern Europe.
Nearshoring in Europe: Protecting value chains
Martin Bonner, partner at AREA Bollenberger in Austria, shares his insights into the trends, challenges, and recommendations shaping the world of transfer pricing and cross-border operations.
Identifying transfer pricing risks in the digital economy
David Whitmer, National Transfer Pricing Leader at CBIZ and Kreston Global Transfer Pricing Chair explores the challenge of identifying transfer pricing risks in a digital economy in an article on Corporate Compliance Insights.
A guide to setting up a business in Italy
Kreston TDL Italy, a member of Kreston Global’s international network, has created a detailed 128-page guide to setting up a business in Italy.
The impact of digital disruption on transfer pricing
Ganesh Ramaswamy and David Whitmer talk to International Accounting Bulletin about the impact of digital disruption on transfer pricing.
Kreston Global announces new Global Transfer Pricing Group
New group to be made up of specialists from across the network
Transfer Pricing in Cambodia
Currently, the most key issue is transfer pricing risks. Those risks are mitigated through understanding, planning, and compliance with tax regulations.
OECD Transfer Pricing Guidelines
CBIZ Transfer Pricing experts, Srinidhi Tuppal and Ava Colocho were recently invited to share their expertise with International Accountant magazine […]
Transfer Pricing FAQs
In simple terms, transfer pricing is the process of setting the prices charged between associated enterprises in cross-border transactions.
