The corporate tax law and the latest guidance (CTGTP1) published by the Federal Tax Authority on transfer pricing necessitate that any transactions involving related parties or connected individuals ...

Resale price method (RPM) is the second traditional method to calculate the arm's length price through the process of reverse calculation. The Organisation for Economic Cooperation and Development ...

In our previous articles on transfer pricing (TP), we have discussed the functions, assets, and risks (FAR) analysis, entity characterization, and industry analysis. This time, we will talk about the ...

The AICPA provided comments to the IRS on forthcoming proposed regulations that will include the Organisation for Economic Co-operation and Development’s (OECD’s) simplified and streamlined approach ...

Companies choose to raise funds through Initial Public Offerings (IPOs) for a number of reasons. For example, they allow companies to tap into a wide pool of liquidity that provides capital to fuel ...

Gain a comprehensive understanding of the marginal cost formula. Learn how to calculate it and explore its role in business decisions. The world of microeconomics and business decision-making hinges ...