
As international tax regulations tighten, managing Transfer Pricing (TP) documentation effectively is more critical than ever for multinational enterprises (MNEs). With increasing scrutiny from tax authorities, especially in major tax jurisdictions like the United States, companies must adopt clear strategies (…)

In a pivotal decision, Kenya’s Tax Appeals Tribunal (TAT) recently ruled in the case of Avic International Beijing (EA) Ltd v. Commissioner of Domestic Taxes (TAT No. E786 of 2023). The dispute addressed whether the Resale Price Method (RPM) or (…)

A rebranding of the resale price method, cost plus method and berry ratio Whenever a new version of the OECD Transfer Pricing Guidelines is released, we do a complete read-through with the team. And we discover new things every time (…)