Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.

Rationale behind transfer pricing rules is to prevent profit shifting To know more about UAQ Free Trade Zone, click here The introduction of corporate tax in the UAE has brought with it a set of ...

For countless times, many have incorrectly contended that Malta did not follow transfer pricing (TP) principles. In reality, however, the concept on an arm’s length value to a transaction has been ...